# Finance Act 2013, Paragraph 12


(1) Section 212Q (when there are postponed capital allowances) 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 ”, and
(b) after “CTA 2010” insert “ or section 259 or 260(3) of this Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/26/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.