Hi, in example 1 when we're calculating the FYA for the 3 months to 30 June 2023, you mentioned prorating the FYA by 3/12 but you didn't so and even in the answer it wasn't prorated so can you please explain why?
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Long Periods of Account - Chapter 17
FYA - is a one off allowance and is not pro-rated - see Ch5
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