# Finance Act 2012, Paragraph 171


In section 699(3) (list of exceptions to general rule that Part 7 (derivative contracts) has priority for corporation tax purposes)—
(a) at the end of paragraph (a) insert “ and ”, and
(b) omit paragraph (c) (together with the “and” before it).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/171 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.