# Finance Act 2013, Paragraph 11


In the case of property that falls within paragraph 10(b) by virtue of being lost or stolen, any period that is a period of importation in relation to the property for the purposes of section 809Z4 of ITA 2007 ends with the time at which it is lost or stolen.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/7/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-7/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.