# Finance Act 2012, Paragraph 187


(1) Section 1000 (deduction for costs of setting up employee share ownership trust) is amended as follows.
(2) In subsection (2), for “subsections (3) and (4)” substitute “ subsection (3) ”.
(3) Omit subsection (4).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/187 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-187
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.