{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-4",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-4.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/4A/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Years in respect of which claim may be made",
  "text": "(1) An averaging claim may not be made in relation to a tax year if an averaging claim in respect of the same qualifying trade, profession or vocation has already been made in relation to a later tax year.\n(2) An averaging claim may not be made in relation to a tax year in which—\n(a) the taxpayer starts, or permanently ceases, to carry on the trade, profession or vocation, or\n(b) the trade, profession or vocation begins or ceases to be a qualifying trade, profession or vocation.\n(3) An averaging claim may be made in relation to a tax year which was the later year on a previous averaging claim.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/4A/paragraph/4",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}