# Finance Act 2019, Paragraph 23


(1) Section 792 (reallocation of charge within group) is amended as follows.
(2) Omit subsection (5).
(3) In subsection (6) for “makes further provision” substitute “ sets out further requirements ”.
(4) After subsection (6) insert—
“(6A) Section 793A makes provision about the effect of elections under this section.”
(5) In subsection (8) after “793” insert “ , 793A ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.