Search Legislation

Finance Act 2021

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Contractors

3(1)This paragraph applies where—

(a)the condition in section 59(1)(l) or (2) of FA 2004 was met in relation to a body or person immediately before the amendments made by paragraph 2 come into force, and

(b)on the coming into force of those amendments, that condition would (but for sub-paragraph (2)) cease to be met in relation to the body or person.

(2)The condition in section 59(1)(l) or (2) of FA 2004 (as the case may be) is treated as continuing to be met in relation to the body or person until the body or person is not expected to make any further expenditure on construction operations (within the meaning given by section 74 of FA 2004).

Back to top

Options/Help