# Finance (No. 2) Act 2017, Paragraph 36


In section 867 (business entertainment and gifts: non-trades and non-property businesses), in subsection (7)(b), for “section 272” substitute “ sections 272 and 272ZA ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.