# Finance Act 2020, Paragraph 17


(1) Section 61W (prevention of double charge to tax and allowance of certain deductions) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (b) for “a public authority” substitute “ another person (“the client”) ”, and
(b) in paragraph (d) for “that public authority” substitute “ the client ”.
(3) In subsection (2)(b) for “public authority” substitute “ client ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.