# Finance Act 2020, Paragraph 8


The amendment made by paragraph 2 has effect in the case of any sale within subsection (1) of the substituted section 270EC(1) of CAA 2001 that takes place on or after 11 March 2020.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/5/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-5/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.