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Amendment of section 114B of Act of 2010
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11. Section 114B of the Act of 2010 is amended—
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(a) in subsection (1)—
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(i) in the definition of “Period 1”, by the substitution of the following paragraph for paragraph (b):
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“(b) ending on 31 December 2021;”,
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(ii) by the substitution of the following definition for the definition of “Period 2”:
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“‘Period 2’, in relation to an accountable person, means the period beginning on 1 January 2022 and ending on 31 December 2022;”,
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(iii) by the substitution of the following definition for the definition of “Period 3”:
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“‘Period 3’, in relation to an accountable person, means the period beginning on 1 January 2023 and ending on the day on which the accountable person has discharged the Covid-19 liabilities in full.”,
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and
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(iv) by the deletion of the definition of “recommencement date”,
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and
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(b) by the deletion of subsection (15).
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