# Finance (No. 2) Act 2017, Paragraph 151 In section 54 (non-UK resident company: receipts of interest, dividends or royalties), in subsection (2), for β€œor 45” substitute β€œ , 45, 45A or 45B ”. --- Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/151 (the official version) Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-151 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.