There are currently no known outstanding effects for the Finance Act 2022, Paragraph 23.
23(1)Section 805 (meaning of “qualifying care receipts”) is amended as follows.
(2)In subsection (1)(b), for “subsections (2) and (3)” substitute “subsection (3)”.
(3)Omit subsection (2).
(4)In subsection (3), omit “Otherwise”.
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