8(1)The amendments made by this Schedule have effect for the tax year 2021-22 and subsequent tax years.U.K.
(2)But the amendment made by paragraph 7 has no effect in relation to a statement made, or document furnished, before 6 April 2021.
8(1)The amendments made by this Schedule have effect for the tax year 2021-22 and subsequent tax years.U.K.
(2)But the amendment made by paragraph 7 has no effect in relation to a statement made, or document furnished, before 6 April 2021.