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Taxes Management Act 1970 Schedule 1B paragraph 4
Relief claimed by virtue of section 224(4) of ITTOIA 2005
Schedule 1B paragraph 4 deals with how out-of-time tax relief claims are handled when they arise because a person has elected for profits averaging under Chapter 16 of Part 2 of ITTOIA 2005 (for example, farmers or creative artists averaging their profits over two or five consecutive tax years).
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