# Finance Act 2013, Paragraph 9


In section 59E(11)(a) (provision as to when tax is due and payable)—
(a) after “455” insert “ or 464A ”, and
(b) after “loan” insert “ or benefit ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/30/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-30/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.