- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
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23(1)Where a person's period of account is longer than eighteen months his entitlement to relief under this Schedule in respect of that period shall be determined by—
(a)calculating the relief for separate parts of the period as if they were separate periods of account; and
(b)aggregating the reliefs for those parts.
(2)Each of the separate parts of the period shall (so far as length of the period permits) consist of twelve months, any remaining months being used to form the last part.
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