# Finance Act 2018, Paragraph 8


(1) Section 434 (elections under section 433) is amended as follows.
(2) In subsection (1)(a), for “the beginning” substitute “ the end ”.
(3) In subsection (5), after paragraph (a) (but before the “and” at the end of it) insert—
“(ab) the time of the transfer falls in a period of account of a worldwide group of which both the transferor and transferee are members,”.

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