# Finance Act 2014, Paragraph 21


(1) Section 274 (supplementary) is amended as follows.
(2) In subsection (1)—
(a) after “(trustees etc)” insert “ , section 272C(7) ”, and
(b) in paragraph (b) after “administrator)” insert “ , section 272C(3) or (4) ”.
(3) In subsection (3)(b) after “272” insert “ , 272C ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-7/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.