# Finance Act 2013, Paragraph 11


(1) Section 724 (special rules where benefit provided out of income of person abroad) is amended as follows.
(2) In subsection (2) after “on” insert “ an amount equal to ”.
(3) In subsection (3)—
(a) for “on” substitute “ by reference to ”, and
(b) after “previous tax year” insert “ under this Chapter ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.