# Finance Act 2020, Paragraph 40


In section 210A of TCGA 1992, in subsection (10C), for the words from “In determining” to “an accounting period” substitute “ For the purposes of subsections (10A) and (10B) ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.