Related Commentary  

228A(1)  This section applies if the individual has unused annual allowance available for the tax year (“the current tax year”).

228A(2)  The annual allowance for the current tax year in the case of the individual is to be treated as increased by the amount of the unused annual allowance available for the current tax year.

228A(3)  The individual has unused annual allowance available for the current tax year if–

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