# Finance Act 2018, Paragraph 10


In paragraph 8—
(a) in sub-paragraph (1) for “ceases to be” substitute “ is not ”,
(b) in sub-paragraph (2) for “was” substitute “ is ”,
(c) in sub-paragraph (3) for “its ceasing to be a higher rates transaction” substitute “ the application of paragraph 3(7) ”, and
(d) in sub-paragraph (4) for “its ceasing to be a higher rates transaction” substitute “ the application of paragraph 3(7) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/11/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.