# Finance Act 2012, Paragraph 48


In section 103 (time limits for penalties)—
(a) omit subsection (3), and
(b) in subsection (4), for “neither subsection (1) nor subsection (3) above applies” substitute “ subsection (1) does not apply ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.