# Finance Act 2012, Paragraph 34


(1) In section 545 (cancellation of tax advantage) in subsection (5) omit the words from “(and includes,” to “538)”.
(2) Sub-paragraph (1) does not affect the powers of an officer of Revenue and Customs under section 545 in cases in which a company which is, or is a member of, a UK REIT tries before the day on which this Act is passed to obtain a tax advantage.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/4/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.