# Finance Act 2018, Paragraph 22


The new section 643D(3) of ITTOIA 2005 is to be treated as inserted by the Treasury under the powers to make regulations conferred by section 354 of TIOPA 2010.

---
Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/10/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-10/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.