# Finance Act 2018, Paragraph 2


In section 274 of ITA 2007 (requirements for the giving of approval), in the fifth entry of the table in subsection (2) (the 70% qualifying holdings condition), for “70%” in the first and second columns substitute “ 80% ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.