# Finance Act 2013, Paragraph 3


(1) Section 530A (condition as to distribution of profits: increase in profits after delivery of tax return) is amended as follows.
(2) In subsection (2) for “530(1)(c)” substitute “ 530(1) ”.
(3) In subsection (6) for “530(4)(b)” substitute “ 530(4) ”.
(4) After subsection (9) insert—
“(10) This section cannot be relied upon to satisfy the requirement of section 530(1)(a) or (4)(a).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/19/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-19/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.