# Finance Act 2018, Paragraph 5


In section 259GB (hybrid payee deduction/non-inclusion mismatches and their extent), in subsection (3)(b)(i), after “charged” insert “ at a higher rate than nil ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.