Section 32

CHARGEABLE PERIODS WHICH STRADDLE 1 JANUARY 2019

Related Commentary  

1(1)  This paragraph applies in relation to a chargeable period which begins before 1 January 2019 and ends on or after that date (“the first straddling period”).

1(2)  The maximum allowance under section 51A of CAA 2001 for the first straddling period is the sum of the maximum allowances that would be found if the following were treated as separate chargeable periods–

(a)so much of the first straddling period as falls before 1 January 2019;

(b)so much of the first straddling period as falls on or after that date.

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