# Finance Act 2016, Paragraph 72


In FA 2015, in section 19—
(a) in subsection (1), for “credits etc” substitute “ treated as paid ”, and
(b) omit subsections (5) and (6) (which insert sections 397(5A) and 399(5A) of ITTOIA 2005).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/72 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.