Paragraph 41 I1

(1)

Section 116E (Welsh taxpayers) is amended as follows.

(2)

In subsection (4)—

(a)

insert “ or ” at the end of paragraph (a), and

(b)

omit paragraph (b) and the “or” at the end of it.

(3)

In subsection (6), for “any of paragraphs (a) to (c)” substitute “ paragraph (a) or (c) ”.

Annotations

I1: Sch. 3 para. 41 in force at 31.12.2020 with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 15 of the commencing S.I. by S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)