55(1)The first tax years which may be the subject of an averaging claim under section 222 are the tax years 2004-05 and 2005-06.U.K.
(2)If—
(a)an individual carries on a trade of farming or market gardening in the United Kingdom in partnership, and
(b)but for the repeal by this Act of section 96 of ICTA the individual could have made a claim under that section in relation to the profits of that trade for the tax years 2004-05 and 2005-06,
the individual may make an averaging claim under section 222 of this Act in relation to those profits for those tax years (despite anything in Chapter 16 of Part 2 of this Act to the contrary).