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Finance Act 2021

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Changes over time for: Paragraph 5

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Point in time view as at 01/03/2024.

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 5. Help about Changes to Legislation

5(1)Section 209AC (sections 209AA and 209AB: definitions) is amended as follows.U.K.

(2)In the heading for “and 209AB” substitute “ to 209ABA ”.

(3)In subsection (1)—

(a)in the opening words for “and 209AB” substitute “ to 209ABA ”,

(b)in the definition of “GAAR procedural requirements” for “or 43B” substitute “ , 43B, or (as the case may be) 43D ”, and

(c)in the definition of “lesser adjustments” after “Schedule 43 or 43A notice” insert “ (within the meaning of section 209AB) or the Schedule 43D notice (within the meaning of section 209ABA) ”.

(4)In subsection (2) for “and 209AB” substitute “ to 209ABA ”.

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