Finance Act 2019

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Chapter 4

Income Tax, Corporation Tax and Capital Gains Tax

Living City Initiative

18. The Principal Act is amended—

(a) in section 372AAA, in the definition of “qualifying period”, by substituting “on 31 December 2022;” for “5 years after that date;”, and

(b) in section 372AAD, in the definition of “relevant qualifying period”, by substituting “31 December 2022;” for “4 May 2020;”.