# Finance Act 2021, Paragraph 20


The amendments made by paragraph 12 have effect in relation to a group allowance allocation statement submitted under section 269ZT or 269ZU of CTA 2010 in respect of an accounting period beginning on or after 1 April 2021.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.