# Finance (No. 2) Act 2017, Paragraph 35ZA


Chapter 2 of Part 7A of ITEPA 2003 does not apply by reason of a relevant step within paragraph 1A if that Chapter does not apply by reason of the initial step (within the meaning given by sub-paragraph (1)(a) of paragraph 1A).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/35n1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-35n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.