# Income Tax Act 2007, Paragraph 32


In Chapter 3 of Part 4 any reference to an early tax year in relation to an individual carrying on a trade does not include a tax year the basis period for which ends before 10 February 2004.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/32 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.