# Finance Act 2021, Paragraph 21


The amendments made by paragraphs 14 and 15 have effect in relation to an acquisition that takes place on or after 1 April 2021.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.