[F1681HOther interpretation provisionsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies for the purposes of this Chapter.
(2)“Adjusted net income” of a person for a tax year means the person's adjusted net income for that tax year as determined under section 58 of ITA 2007.
(3)“Week” means a period of 7 days beginning with a Monday; and a week is in a tax year if (and only if) the Monday with which it begins is in the tax year.]
Textual Amendments
F1Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1
Modifications etc. (not altering text)
C1S. 681H(3) applied (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(7))