# Finance Act 2012, Paragraph 146


In section 203(4) (property businesses)—
(a) for “section 432AA of ICTA” substitute “ section 86 of FA 2012 ”, and
(b) for “in the case of” substitute “ for the purpose of applying the I - E rules in relation to ”.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/146 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.