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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 1
- PART 2
- Paragraph 13
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Part 2 (trading income)U.K.
13(1)Section 154A (certain non-UK residents with interest on 3.5% War Loan 1952 Or After) is amended as follows.
(2)In subsection (3)—
(a)in Step 1, omit “the basis period for”;
(b)in each of Steps 3, 4 and 5, for “basis period” substitute “tax year”.
(3)In subsection (4)—
(a)for “basis period”, in each place those words occur, substitute “tax year”;
(b)for “that period” substitute “that tax year”.
(4)In subsection (5), for “basis period” substitute “tax year”.
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