# Finance Act 2021, Paragraph 19


The amendments made by paragraphs 9 and 10 are to be treated as having always had effect.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.