# Finance Act 2022, Paragraph 21: Part 6A (income charged under ITTOIA 2005: trading and property allowances)

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

(1) Section 783AI (partial relief: alternative calculation of trade profits) is amended as follows.
(2) In subsection (2), omit Step 3.
(3) Omit subsection (4).

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.