Version Superseded: 06/04/2024
Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 13.
13(1)Paragraph 8 applies in relation to the new group of returns with the following modifications.U.K.
(2)Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.
(3)The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.
Commencement Information
I1Sch. 24 para. 13 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
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