# Finance Act 2013, Paragraph 6


(1) Section 212C (when there is a a qualifying change in relation to C) is amended as follows.
(2) In subsection (4)—
(a) after “Condition C is that” insert “ the relevant activity is a trade (within the meaning of this Part) and ”, and
(b) for “trade”, where it appears after “the relevant” (in both places), substitute “ activity ”.
(3) In subsection (5) for “trade” (in both places) substitute “ activity ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/26/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.