# Finance Act 2019, Paragraph 75


In section 228 (conditions for relief: supplementary), in subsection (6), for the words from “, and either” to “section 10B” substitute “ chargeable to capital gains tax or corporation tax on gains ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/75 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.