# Finance Act 2013, Paragraph 11


Where a pooling notice or notice of binding is given to the responsible partner under paragraph 10, this Part of this Act has effect in relation to the tax advantage with the modifications in paragraphs 12 and 13.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43D/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43D/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.