Revenue Note for Guidance

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Revenue Note for Guidance

Chapter 11

Application of this Part

835AW Scope of application

Summary

This section provides the application of this Part.

Details

(1) Chapters 1 to 10 shall apply to payments made or arising on or after 1 January 2020.

(2) Chapter 10A shall apply to tax periods commencing on or after 1 January 2022.

Relevant Date: Finance Act 2021