# Finance (No. 3) Act 2010, Paragraph 4


(1) Schedule 4 to that Act (index of defined expressions) is amended as follows.
(2) In column 2 of the entry for “eligible shares (in Chapter 3 of Part 6)”, for “285(3)” substitute “ 285(3A) and (3B) ”.
(3) In column 1 of the entry for “the 30% eligible shares condition (in Chapter 3 of Part 6)”, for “30%” substitute “ 70% ”.
(4) For the entry for “permanent establishment” substitute—
“
permanent establishment (except in Part 5 and Chapter 4 of Part 6)
section 1007A
permanent establishment (in Part 5)
section 191A
permanent establishment (in Chapter 4 of Part 6)
section 302A
”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

