# Finance Act 2020, Paragraph 34 In paragraph 12 (certain payments or transfers to be disregarded for the purposes of paragraph 11) in sub-paragraph (5) for β€œthe relevant step treated as taken by paragraph 1” substitute β€œ a relevant step treated as taken by paragraph 1 or 1A ”. --- Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/2/paragraph/34 (the official version) Page: https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-34 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.