OpenLegislation

Regulation 44 Averaging profits

Original text. Later amendments are not shown.

This Chapter applies to a person for a tax year in relation to which the person makes an averaging claim under Chapter 16 of Part 2 of ITTOIA 2005 (averaging profits of farmers and creative artists)f1.

Annotations

Footnotes

f1

The meaning of “averaging claim” is given in section 221(1) of ITTOIA 2005.