# Finance Act 2020, Section 101: Amendments relating to the operation of the GAAR


Schedule 14 makes—
(a) provision about the procedural requirements and time limits for the making of adjustments by virtue of section 209 of FA 2013, and
(b) provision amending paragraph 5 of Schedule 43C to that Act.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/101 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.