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Section 30

Schedule 7a to the principal Act is amended—

of Finance Act 2020

ActIn forceProvision 34 of 70
Section 30

(a)

in subparagraph 2b(a)—

(i)

by substituting for the words “year of assessment 2015”

the words “year of assessment 2019”; and

(ii)

by substituting for the words “years of assessment 2016, 2017 and 2018” the words “years of assessment 2020, 2021 and 2022”;

(b)

in subparagraph 2b(b)—

(i)

by substituting for the words “year of assessment 2016”

the words “year of assessment 2020”; and

(ii)

by substituting for the words “years of assessment 2017 and 2018” the words “years of assessment 2021 and 2022”; and

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Act 831

(c)

in subparagraph 2b(c)—

(i)

by substituting for the words “year of assessment 2017” the words “year of assessment 2021”; and

(ii)

by substituting for the words “year of assessment 2018” the words “year of assessment 2022”.