# Finance Act 2021, Paragraph 11


(1) Section 270EB (multiple uses) is amended as follows.
(2) In subsection (2), for “3%” substitute “ the relevant percentage ”.
(3) After subsection (3) insert—
“(3A) For the purposes of subsection (2), “the relevant percentage” means the percentage specified in section 270AA(5).”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/22/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-22/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.