# Finance Act 2022, Paragraph 36: Capital Allowances Act 2001

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

In section 461A (unrelieved qualifying expenditure: entry to cash basis), in subsection (1), for “with the basis period for the previous tax year” substitute “in the previous tax year (or, if there is more than one such period, the latest of them)”.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.