# Finance Act 2012, Paragraph 3


(1) This Part applies if—
(a) a one-off payment is levied in accordance with Part 2 of the Agreement,
(b) a certificate is issued under Article 9(4) to a person (“P”) in respect of that payment, and
(c) the certificate is approved by P or considered approved by virtue of that Article.
(2) The certificate is referred to in this Part as “the Part 2 certificate”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.