Section 226(5)

Where the calculation is for the purposes of section 162, the calculation date is— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if by virtue of subsection (5) of section 145 a date is to be treated for certain purposes as the relevant date which is later than the relevant date as defined by the previous provisions of that section, the relevant date as so defined, and otherwise, the date specified in subsection (6).

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Source: legislation.gov.uk · retrieved 2026-09-04