# Finance Act 2019, Paragraph 30


(1) Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows.
(2) In subsection (1), for “section 13” substitute “ section 3 (see section 3B) ”.
(3) In subsection (2), for “section 13” substitute “ section 3 ”.
(4) In subsection (3)—
(a) for “section 13(2)” substitute “ section 3 ”, and
(b) for “section 13(9)” substitute “ section 3(7) ”.
(5) In subsection (4), for “section 13(9)” substitute “ section 3(7) ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.