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Changes over time for: Paragraph 5


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 5.

Changes to Legislation
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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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