Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 8.
8(1)R may not be required to pay any amount by a secondary liability and assessment notice if or to the extent that P has paid the amount mentioned in paragraph 1.U.K.
(2)P may not be required to pay the amount mentioned in paragraph 1 if or to the extent that R has paid an amount referable to that amount.
Commencement Information
I1Sch. 9 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
