# Finance (No. 2) Act 2017, Paragraph 171


In section 705F(2) (shell companies: apportionment of amounts), in column 1 of the table—
(a) in row 4, after “457(1)” insert “ , 463G or 463H ”,
(b) in row 4, omit “basic rule for deficits:”,
(c) in row 5, omit from “, but excluding” to the end, and
(d) in row 6, omit from “and treated” to the end.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/171 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.