# Finance Act 2012, Paragraph 3


In section 166 (exemption for small and medium-sized enterprises), in subsection (2)(a), for “section 167” substitute “ sections 167 and 167A ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.