# Finance Act 2016, Paragraph 11


In section 8L (claims for brought-forward allowance)—
(a) in the heading, at the end insert “ and downsizing addition ”, and
(b) in subsection (1), after “(see section 8G)” insert “ or for a downsizing addition for a person (see sections 8FA to 8FD) ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/15/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-15/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.