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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 1
- PART 2
- Paragraph 23
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Part 7 (rent-a-room and qualifying care relief)U.K.
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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