http://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/24Finance Act 2022enStatute Law Database2024-05-20Expert Participation2023-07-11SCHEDULESSCHEDULE 1Abolition of basis periodsPART 2Other amendments of ITTOIA 200524Part 7 (rent-a-room and qualifying care relief)Omit section 828 (overlap profit).