Finance Act 2020

21(1)Paragraph 19 (accelerated payments: application of paragraph 20) is amended as follows.

(2)In sub-paragraph (1)—

(a)in paragraph (e) for “the relevant date” substitute “5 April 2019”, and

(b)in paragraph (f) for “the relevant date” substitute “5 April 2019”.

(3)Omit sub-paragraph (3).