Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Abolition of basis periods

PART 2 U.K. Other amendments of ITTOIA 2005

Part 2 (trading income) U.K.

19 In section 246 (basic meaning of “post-cessation receipt”), in subsection (3)—

(a) at the end of paragraph (a), insert “and”;

(b) omit paragraph (c) and the “and” before it.