Finance Act 2022

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Amendment of section 823A of Principal Act (deduction for income earned in certain foreign states)

17. Section 823A of the Principal Act is amended—

(a) in subsection (1), in the definition of “relevant state”, by the substitution of “2025” for “2022” in each place where it occurs, and

(b) in subsection (6), by the substitution of “2015 to 2025” for “2015 to 2022”.