Paragraph 102
In consequence of the amendments made by paragraph 101, omit—
(a)
the definition of “tax year” in section 41(1) of FA 2005, and
(b)
paragraph 342(2)(i) of Schedule 1 to ITA 2007.
In consequence of the amendments made by paragraph 101, omit—
the definition of “tax year” in section 41(1) of FA 2005, and
paragraph 342(2)(i) of Schedule 1 to ITA 2007.