# Finance Act 2020, Paragraph 10


The amendment made by paragraph 2 has effect in relation to adjustments made by an officer of Revenue and Customs by virtue of section 209 of FA 2013 on or after the commencement date.

---
Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/14/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-14/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.