# Finance Act 2012, Paragraph 12


In paragraph 3 of that Schedule, at the end of paragraph (b) insert
“; or
(c) is not at that time UK-established (see paragraph 1(10)).”

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.