# Finance Act 2021, 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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/6/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-6/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.