# Finance Act 2015, Paragraph 3


In section 63 (qualifying material: special provisions), after subsection (4) insert—
“(4A) Subsections (2) to (4) do not apply where the material disposed of consists of qualifying fines.”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.