Finance Act 2021

Amendment of Chapter 2 of Part 15 of Principal Act

84. Chapter 2 of Part 15 of the Principal Act is amended—

(a) in section 484(2)(a)(ii), by the substitution of “such day as is later than 31 January 2022 (but not later than 30 April 2022)” for “such day as is later than 30 September 2021 (but not later than 31 December 2021)”, and

(b) in section 485—

(i) in subsection (1), by the substitution of the following definition for the definition of “specified period”:

“ ‘specified period’ means the period commencing on 13 October 2020 and expiring on 31 January 2022;”,

and

(ii) in subsection (3), by the substitution of the following paragraph for paragraph (b):

“(b) the specification of 31 January 2022 in the definition of ‘specified period’ in subsection (1) as the date on which the period there referred to shall expire;”.