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Finance Act 2021

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Changes over time for: Paragraph 8

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Point in time view as at 01/03/2024.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 8. Help about Changes to Legislation

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

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