# Finance Act 2018, Paragraph 26


In paragraph 24 (definition of “UK allocated equities and liabilities”)—
(a) in sub-paragraph (2)(a), omit “or UK GAAP”, and
(b) in sub-paragraph (2)(b), omit sub-paragraph (ii) and the “or” preceding it.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/9/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.