# Finance Act 2014, Paragraph 35


(1) In Chapter 1 of Part 7 (income and exemptions relating to securities: general), section 421D (replacement and additional securities and changes in interests) is amended as follows.
(2) In subsection (3), insert at the end “ and for the purposes of Chapter 3C as a payment made for their acquisition at or before the time of the acquisition ”.
(3) In subsection (4), insert at the end “ or a payment was made for their acquisition at or before the time of the acquisition ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/9/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-9/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.