# Finance Act 2013, Paragraph 5 In section 161C(3), for β€œand 164(4)” substitute β€œ , 164(4) and 165A to 165E ”. --- Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/32/paragraph/5 (the official version) Page: https://openlegislation.uk/finance-act-2013/schedule-32/paragraph-5 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.