# Finance Act 2012, Paragraph 40


In section 1139 (definition of “tax advantage”) in subsection (2) —
(a) omit the “or” after paragraph (d), and
(b) after paragraph (d) insert—
“(da) the avoidance or reduction of a charge or assessment to a charge under Part 9A of TIOPA 2010 (controlled foreign companies), or”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.