# Finance Act 2013, Paragraph 94


(1) In section 532 of ITEPA 2003 (modified tax consequences following disqualifying events) in subsection (1)(b) for “40” substitute “ 90 ”.
(2) The amendment made by this paragraph has effect in relation to disqualifying events occurring on or after the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/94 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.