# Finance Act 2015, Paragraph 24


In section 166 (gifts to non-residents), in subsection (1), for “Section 165(4)” substitute “ Subject to section 167A, section 165(4) ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.