Finance Act 2020

Yn ddilys o 01/10/2021

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).