Finance Act 2020

7(1)Section 14C is amended as follows.U.K.

(2)In subsection (1)—

(a)at the end of paragraph (b) insert “ or ”;

(b)omit the “or” at the end of paragraph (c);

(c)omit paragraph (d).

(3)Omit subsection (4A).

Commencement Information

I1Sch. 11 para. 7 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))