This section has no associated Explanatory Notes
14(1)Section 80D (Scottish taxpayers) is amended as follows.U.K.
(2)In subsection (4)—
(a)insert “ or ” at the end of paragraph (a), and
(b)omit paragraph (b) and the “or” at the end of it.
(3)In subsection (4B), for “any of paragraphs (a) to (c)” substitute “ paragraph (a) or (c) ”.
Commencement Information
I1Sch. 3 para. 14 in force at 31.12.2020 with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. by S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)