# Finance Act 2013, Paragraph 4


(1) Section 109B (provision for securing payment by company of outstanding tax) is amended as follows.
(2) In subsection (1), at the end insert “ , subject to subsection (5A). ”
(3) In subsection (4)(b), at the end insert “ (which may include a proposal to enter into an exit charge payment plan in accordance with Schedule 3ZB). ”
(4) After subsection (5) insert—
“(5A) Condition D does not apply to the extent that payment of the tax is to be secured by the company entering into an exit charge payment plan in accordance with Schedule 3ZB.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/49/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-49/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.