# Finance Act 2018, Paragraph 9


In section 259DB (meaning of “hybrid transfer arrangement”, “underlying instrument” etc), at the end insert—
“(7) For the purposes of subsection (4) references to tax include any qualifying capital tax within the meaning given by section 259DD(11).”

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/7/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-7/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.