# Finance (No. 2) Act 2010, Paragraph 10


In Schedule 3 to FA 2008 (entrepreneurs' relief), in paragraph 7 (transitionals: reorganisations)—
(a) in sub-paragraph (5), for “section 169N(1) to (3)” substitute “ section 169N(1) and (2) ”;
(b) after sub-paragraph (7) insert—
“(7A) Section 169N(3) to (4B) is to apply to the deemed chargeable gain found in accordance with sub-paragraphs (5) to (7).”

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Source: https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2010/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.