# Finance Act 2021, Paragraph 5


(1) Section 86 (payment of tax) is amended as follows.
(2) In subsection (2)(za), for “5K” substitute “ 5L ”.
(3) In subsection (2A), for “and 6H” substitute “ , 6H and 6I ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/17/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-17/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.