BIM84140 - Averaging: successive claims
S222(2), (3), S224A (3), (4) Income Tax (Trading and Other Income) Act 2005
A year can be averaged more than once under either two-year or five-year claims.
Examples of these are given at BIM84210 onwards.
S222(2), (3), S224A (3), (4) Income Tax (Trading and Other Income) Act 2005
A year can be averaged more than once under either two-year or five-year claims.
Examples of these are given at BIM84210 onwards.