# Finance Act 2015, Paragraph 32


In section 261 (section 260 relief: gifts to non-residents), in subsection (1), for “Section 260(3)” substitute “ Subject to section 261ZA, section 260(3) ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.