# Finance Act 2012, Paragraph 36


(1) In section 558 (demergers: disposal of asset) in subsection (4) omit “and section 538 (entry charge)”.
(2) Sub-paragraph (1) has no effect in relation to cases in which the date specified in the notice under section 523(1) is before the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/4/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.