# Finance (No. 2) Act 2023, Paragraph 10: Determining relevant interests

Extent: E+W+S+N.I.

In paragraph 5(4) (determining relevant interests), after paragraph (h) insert—
“(ha) in sections 170(3) and 172(3) (shares or securities with limited or temporary rights), for “less than” there were substituted “more than”,
(hb) in section 174 (option arrangements)—
(i) in subsection (1), in Step 4, for “lowest proportion” there were substituted “highest proportion”, and
(ii) in subsection (2), for “less than” there were substituted “more than”,
(hc) in sections 175(3), 176(3), 177(3) and 178(3) (cases in which more than one of sections 170, 172, and 174 apply), for “lowest proportion” there were substituted “highest proportion”,”.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/4/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-4/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.