# Finance (No. 2) Act 2017, Paragraph 45

Extent: E+W+S+N.I.

See section 554A(1)(a) and 554AA(1)(a) of ITEPA 2003 for the meaning of “A” and “B”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.