# Finance Act 2020, Paragraph 26


The amendment made by paragraph 18 of this Schedule has effect for the purposes of determining whether section 61D of ITEPA 2003 applies in a case where the payment or benefit mentioned in subsection (1)(b) of that section is received on or after 6 April 2021.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.