Finance Act 2021

Amendment of section 477C of Principal Act (Help to Buy)

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

(a) in subsection (1), by the substitution in the definition of “qualifying period” of “2022” for “2021”,

(b) in subsection (5A), by the substitution of “2022” for “2021”,

(c) in subsection (8)(b), by the substitution of “2022” for “2021”,

(d) in subsection (16)(a)—

(i) by the substitution in subparagraph (ii) of “2022” for “2021”, and

(ii) by the substitution in subparagraph (iii) of “2022” for “2021”,

and

(e) in subsection (25), by the substitution of “2022” for “2021”.