# Finance Act 2022, Paragraph 78: Basis period for tax year 2023-24

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

The basis period for the partner’s notional business for the tax year 2023-24 is the same as the basis period for the partner’s notional trade for that tax year given by paragraph 65(1)(a) of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/78 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.