Chwilio Deddfwriaeth

Finance Act 2020

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Paragraph 11

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2020, Paragraph 11. Help about Changes to Legislation

11(1)Section 61M (engagements to which the Chapter applies) is amended as follows.U.K.

(2)In subsection (1)—

(a)omit paragraph (b),

(b)omit the “and” at the end of paragraph (c), and

(c)after paragraph (c) insert—

(ca)the client—

(i)is a public authority, or

(ii)is a person who qualifies as medium or large and has a UK connection for one or more tax years during which the arrangements mentioned in paragraph (c) have effect, and.

(3)After subsection (1) insert—

(1A)But sections 61N to 61R do not apply if—

(a)the client is an individual, and

(b)the services are provided otherwise than for the purposes of the client's trade or business.

Yn ôl i’r brig

Options/Cymorth