# Finance Act 2015, Paragraph 12 In section 16 (computation of losses), in subsection (3), for β€œor 10B,” substitute β€œ , 10B, 14D or 188D ”. --- Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/12 (the official version) Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-12 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.