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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 23
- Paragraph 3
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3U.K.In section 81 (further return where relief withdrawn)—
(a)in subsection (1A) (as substituted by Schedule 17 to this Act), after paragraph (a) insert—
“(aa)Part 3 of Schedule 6C (relief for freeport tax sites), other than in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies,”,
(b)in subsection (1B), after paragraph (ea) (inserted by Schedule 17 to this Act) insert—
“(eb)in the case of relief under Schedule 6C (relief for freeport tax sites), the last day in the control period on which the qualifying freeport land is used exclusively in a qualifying manner;”, and
(c)after subsection (4) insert—
“(4A)Terms used in paragraph (eb) of subsection (1B) which are defined for the purposes of Schedule 6C have the same meaning in that paragraph as they have in that Schedule.
(4B)Paragraph 10 of Schedule 6C applies for the purposes of subsection (1B)(eb) as it applies for the purposes of paragraph 8 of that Schedule.”
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