Section 270EA | Proportionate adjustment in certain cases ^F1

(1)This section applies if a person is entitled to an allowance under section 270AA(2) for a chargeable period.^F1

(2)If the chargeable period is more or less than one year, the allowance is proportionately increased or reduced.^F1

(3)If—^F1

(a)the conditions in section 270AA(2)(a) and (b)(i) are met on some, but not all, days during the chargeable period,^F1F2

(aa)the period mentioned in section 270AA(2)(b)(ii) expires part way through the chargeable period, or^F1F3

(b)entitlement to the allowance ceases under section 270AA(4) on any day during the chargeable period,^F1

the allowance is proportionately reduced.