# Finance Act 2019, Paragraph 63


In section 171B (election under section 171A: effect), in subsection (5), for the words from “and would by virtue of” to the end substitute “ chargeable to corporation tax as a result of section 2B(3) or (4). ”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.