Finance Act 2019

Amendment of section 477C of Principal Act (help to buy)

16. Section 477C of the Principal Act is amended—

(a) in subsection (1), in the definition of “qualifying period”, by substituting “2021” for “2019”,

(b) in subsection (8)(b), by substituting “2017 to 2021” for “2017, 2018 or 2019”,

(c) in subsection (16)(a) —

(i) in subparagraph (ii), by substituting “2021” for “2019”, and

(ii) in subparagraph (iii), by substituting “2021” for “2019”,

and

(d) in subsection (25), by substituting “2021” for “2019”.