# Finance Act 2013, Paragraph 3


In section 371ED (arrangements in lieu of dividends) in subsection (1) omit “(other than a relevant finance lease)”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/47/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-47/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.