Finance Act 2021

Amendment of certain tax exemption provisions of Principal Act

19. (1) The Principal Act is amended—

(a) in Schedule 4, by the insertion of the following paragraph after paragraph 1:

“1A. The Approved Housing Bodies Regulatory Authority.”,

and

(b) in Part 1 of Schedule 15, by the insertion of the following paragraph after paragraph 46:

“47. Western Development Commission.”.

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

(3) Subsection (1)(b) shall be deemed to have come into operation on 1 February 1999.