# Finance Act 2006, Paragraph 3


If before the whole of the adjustment income has been charged to tax the person permanently ceases to carry on the business in question, paragraph 2 continues to apply but with the omission of the alternative limit in sub-paragraph (2)(b) and (3)(c) referring to the profits of the business.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.