Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 1 Abolition of basis periods

PART 3 Amendments of other Acts

Taxes Management Act 1970

32 In Schedule A1 (as inserted by section 60(3) of F(No.2)A 2017), in paragraph 8 (end of period statement)—

(a) for sub-paragraph (2) substitute—

“(2) “Relevant period” means a tax year.”;

(b) omit sub-paragraph (6)(b).