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Laki perintö- ja lahjaverolain 28 a §:n muuttamisesta annetun lain voimaantulosäännöksen muuttamisesta (1563 / 2019, alkuperäinen)

Eduskunnan päätöksen mukaisesti

Tätä lakia sovelletaan tietoihin, jotka koskevat suorituksia, joiden maksupäivä on 1 päivänä tammikuuta 2021 tai sen jälkeen. Tietoihin, jotka koskevat ennen 1 päivää tammikuuta 2021 maksettuja suorituksia, sovelletaan lain voimaan tullessa voimassa olleita säännöksiä.

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