# Finance Act 2012, Paragraph 5 In section 172 (overview of Chapter 3), omit the β€œand” at the end of paragraph (e) and after paragraph (f) insert β€œ, and (g) no disqualifying arrangements (see section 178A).” --- Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/5 (the official version) Page: https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-5 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.