F1219The year after an ineffective change of accounting dateU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 2 Ch. 15 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 8, 61(1)