# Finance Act 2016, Paragraph 21


In section 657 (tax charged on estate income from foreign estates), for “680(3) or (4)”, in both places, substitute “ 680(4) ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.