# Finance Act 2018, Paragraph 19


In section 393(5)(a) (amount of interest allowance for a period that is “available” in a later period), for “is made” substitute “ has effect ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.