# Finance Act 2016, Paragraph 42


(1) Section 1106 (interpretation of sections 1104 and 1105) is amended as follows.
(2) In subsection (4) (meaning of “tax certificate”)—
(a) after paragraph (a) insert “ and ”, and
(b) omit paragraph (c) (tax credits), and the “and” preceding it.
(3) Omit subsections (5) and (6) (interpretation of subsection (4)(c)).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.