14. Rent factoring

Part of Ways and Means — Amendment of the Law – in the House of Commons at 7:29 pm on 25th May 2005.

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That provision (including provision having retrospective effect) may be made—

(a) amending any enactment contained in sections 43A to 43G of the Income and Corporation Taxes Act 1988, or

(b) in relation to finance agreements (whenever entered into) to which section 43D of that Act would apply but for section 43E(1)(a) or (b) of it.