# Finance Act 2021, Paragraph 23


After section 259KD insert—
“Limit on reduction under section 259KC
259KE (1) This section applies where, in relation to the imported mismatch payment, the relevant deduction that may be deducted from P's income for a payment period is to be reduced under section 259KC.
(2) The reduction is not to exceed the amount that the relevant mismatch would have been if the amount of the mismatch payment had been equal to the amount of the imported mismatch payment.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/7/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.