There are currently no known outstanding effects for the Finance Act 2021, Paragraph 11.
11(1)Section 270EB (multiple uses) is amended as follows.U.K.
(2)In subsection (2), for “3%” substitute “ the relevant percentage ”.
(3)After subsection (3) insert—
“(3A)For the purposes of subsection (2), “the relevant percentage” means the percentage specified in section 270AA(5).”
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