# Finance Act 2012, Paragraph 84


In section 211ZA(10) (transfers of business: transfer of unused losses), for “(in accordance with section 432A of the Taxes Act)” substitute “ , in accordance with Chapter 4 of Part 2 of the Finance Act 2012, ”.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/84 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.