# Finance Act 2019, Paragraph 81


In section 271B (branch or agency treated as UK representative), in subsection (2), for “under section 10” substitute “ as a result of section 1A(3)(a) ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/81 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.