# Finance Act 2020, Paragraph 21


In section 550 (attribution of distributions) at the end insert—
“(4) In determining the amount of relevant non-chargeable gains for the purposes of this section, section 269ZBA (restriction on deductions) is to be ignored.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.