# Finance Act 2022, Paragraph 77: Application of this Part of this Schedule

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

This Part of this Schedule applies in relation to a partner in a firm who—
(a) is treated, in accordance with sections 854 to 855A of ITTOIA 2005, as carrying on a notional business in the tax year 2023-24, and
(b) is not treated as having started or permanently ceased to carry on the notional business in that tax year.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/77 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.