# Finance (No. 2) Act 2017, Paragraph 170


In section 705E (shell companies: restriction on relief for non-trading loss on intangible fixed assets), in subsection (3)(b), for “debit of” substitute “ loss on intangible fixed assets for ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/170 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.