Version Superseded: 10/06/2021
Point in time view as at 22/07/2020.
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Power to set emissions allowance.
2(1)Section 73 (emissions allowance) is amended in accordance with this paragraph.U.K.
(2)The existing text becomes subsection (1).
(3)After that subsection insert—
“(2)Regulations under this section—
(a)may have effect in relation to the reporting period during which they are made, and
(b)may make provision by reference to data relating to times before they are made.”
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