# Finance Act 2014, Paragraph 14 In section 118G(1) (offence of failing comply with requirements imposed under Part 9A), for β€œor 118BC(4)” substitute β€œ , 118BC(4) or 118BCA(4) ”. --- Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/28/paragraph/14 (the official version) Page: https://openlegislation.uk/finance-act-2014/schedule-28/paragraph-14 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.