# Finance Act 2013, Paragraph 10


In section 240 (attribution of CITR) after subsection (4) insert—
“(4A) In the case of CITR under section 220A, in subsection (4)(a) the reference to the period is to be read as a reference to the period mentioned in section 220A(1)(a).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/27/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-27/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.