# Finance Act 2018, Paragraph 4


In section 280A of ITA 2007, in subsection (2)(a), for “6” substitute “ 12 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/5/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.