# Finance Act 2012, Paragraph 173


In section 746(2)(c) (“non-trading credits” and “non-trading debits”), for “section 901(3)” substitute “ section 901 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/173 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.