# Finance Act 2013, Paragraph 11


(1) Section 212P (effect of excess on pools) is amended as follows.
(2) In subsection (3)—
(a) for “a trade (or part of a trade)” substitute “ a qualifying activity (or part of a qualifying activity) ”,
(b) for “the activities of that trade (or part of a trade)” substitute “ that activity (or that part of an activity) ”,
(c) after “its trade” insert “ or business ”,
(d) for “those activities” substitute “ that activity (or that part) ”, and
(e) after “separate trade” insert “ or business ”.
(3) In subsection (4)—
(a) after “section 37” insert “ , 62 or 66 ”,
(b) omit “trade”,
(c) for “earlier” substitute “ other ”, and
(d) after “period)” insert “ or section 259 or 260(3) of this Act (special leasing) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/26/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.