There are currently no known outstanding effects for the Finance Act 2022, Paragraph 46.
46(1)Section 75 (trade leasing allowances given to individuals) is amended as follows.
(2)In subsection (5)—
(a)omit “the basis period for”;
(b)omit “(“the loss-making basis period”)”.
(3)In subsection (6), in each of paragraphs (a) and (b), for “loss-making basis period” substitute “tax year”.
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