# Finance Act 2019, Paragraph 51


(1) Section 140E (merger leaving assets within UK tax charge) is amended as follows.
(2) In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ”.
(3) In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/51 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.