# Finance Act 2012, Paragraph 16


In section 171(5) (transfers within a group: general provisions), for “section 461B of the Taxes Act” substitute “ section 165 of the Finance Act 2012 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/18/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-18/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.