# Finance (No. 2) Act 2017, Paragraph 38


In section 554Z2 of ITEPA 2003, at the end insert—
“(4) See paragraph 37 of Schedule 11 to F(No. 2)A 2017 for provision about the effect of subsection (2)(a) in a case in which the relevant step is within paragraph 1 of that Schedule.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.