# Finance Act 2020, Paragraph 27


The amendment made by paragraph 20 of this Schedule has effect in relation to payments made under a construction contract on or after 6 April 2021.

---
Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.