# Finance Act 2016, Paragraph 8


In section 86 (payment of tax), in subsection (2)—
(a) omit “or” at the end of paragraph (b), and
(b) after paragraph (b) insert—
“(ba) Part 1 of Schedule 7A (PAIF seeding relief),
(bb) Part 2 of Schedule 7A (COACS seeding relief), or”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/16/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.