Paragraph 8
(1)
The amendments made by this Schedule have effect for the tax year 2021-22 and subsequent tax years.
(2)
But the amendment made by paragraph 7 has no effect in relation to a statement made, or document furnished, before 6 April 2021.
The amendments made by this Schedule have effect for the tax year 2021-22 and subsequent tax years.
But the amendment made by paragraph 7 has no effect in relation to a statement made, or document furnished, before 6 April 2021.