# Finance Act 2013, Paragraph 39


In section 1248 (expenses in connection with arrangements for securing a tax advantage)—
(a) omit subsection (3), and
(b) in subsection (5), omit the definition of “relevant tax relief”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.