# Finance Act 2022, Paragraph 13: Part 2 (trading income)

Extent: E+W+S+N.I.

(1) Section 154A (certain non-UK residents with interest on 3.5% War Loan 1952 Or After) is amended as follows.
(2) In subsection (3)—
(a) in Step 1, omit “the basis period for”;
(b) in each of Steps 3, 4 and 5, for “basis period” substitute “tax year”.
(3) In subsection (4)—
(a) for “basis period”, in each place those words occur, substitute “tax year”;
(b) for “that period” substitute “that tax year”.
(4) In subsection (5), for “basis period” substitute “tax year”.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.