# Finance Act 2012, Paragraph 5


(1) Section 218 of that Act (restriction on B's qualifying expenditure) is amended as follows.
(2) In subsection (1), for “section 214, 215 or 216” substitute “ section 214 or 216 ”.
(3) At the end insert—
“(5) This section is subject to section 218ZA(3).”
(4) Accordingly, in the heading of that section, insert at the end “ : section 214 or 216 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/9/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-9/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.