# Finance Act 2013, Paragraph 1


Paragraphs 2 to 4 set out how to calculate the “value of the counteracted advantage” for the purposes of sections 212A and 212B.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43C/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43C/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.