# Finance Act 2012, Paragraph 32


In section 34 (reinstatement of transferor's cumulative total), in subsection (4)—
(a) for “section 32(4)” substitute “ section 32(4) or (4A) ”, and
(b) for “section 32A(5)”, in both places it appears, substitute “ section 32A(5) or (5A) ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/14/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

