# Finance Act 2013, Paragraph 4


In section 357 (attribution of CITR) after subsection (4) insert—
“(4A) In the case of CITR under section 335A, in subsection (4)(a) the reference to the year is to be read as a reference to the year mentioned in section 335A(1)(a).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/27/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-27/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.