# Finance Act 2014, Paragraph 8


In paragraph 29 of Schedule 36 to FA 2004 (modifications of paragraph 3 of Schedule 29 to FA 2004 for cases where there is enhanced protection) after sub-paragraph (3) insert—
“(4) Paragraph 3 applies as if in sub-paragraph (8A)(a) for “is one third of” there were substituted “is—
VULSR VUR × ( LS + CAPP )where VULSR, VUR and LS have the same meaning as in sub-paragraph (1), and CAPP is”.
(5) Paragraph 3 applies as if in sub-paragraph (8A)(b) for “is one third of the sums, plus one third of” there were substituted “is—
VULSR VUR × ( LS + EP )where VULSR, VUR and LS have the same meaning as in sub-paragraph (1), and EP is the total of the sums, and”.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/5/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-5/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.