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Finance Act 2020

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Changes over time for: Paragraph 10

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Point in time view as at 01/10/2021.

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There are currently no known outstanding effects for the Finance Act 2020, Paragraph 10. Help about Changes to Legislation

10(1)Section 23 of ITA 2007 (calculation of income tax liability) applies in relation to a person liable to income tax charged under paragraph 8 as if that paragraph were included in the lists of provisions in subsections (1) and (2) of section 30 of that Act (amounts of tax added at step 7).U.K.

(2)For the purposes of paragraph 7(2) of Schedule 41 to FA 2008, a relevant obligation relating to income tax charged under paragraph 8 of this Schedule relates to a tax year if the income tax became chargeable in that tax year.

(3)But this paragraph does not apply to a company to which paragraph 11 (companies chargeable to corporation tax) applies.

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