# Finance (No. 2) Act 2017, Paragraph 40


In section 872 (losses calculated on same basis as miscellaneous income), in subsection (4)(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/40 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.