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Finance Act 2021
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Changes over time for: Paragraph 8
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- 10/12/2021- Amendment
- 01/04/2022- Amendment
- 01/03/2024
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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 8.
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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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