Finance (Covid-19 and Miscellaneous Provisions) Act 2021

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Amendment of section 484 of Act of 1997

3. (1) Section 484 of the Act of 1997 is amended in subsection (2)(a)(ii) by the substitution of “30 September 2021” for “31 March 2021”.

(2) Subsection (1) shall be deemed to have come into operation on 1 April 2021.