# Finance Act 2021, Paragraph 13


(1) Paragraph 8 applies in relation to the new group of returns with the following modifications.
(2) Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.
(3) The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/24/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-24/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.