Sch 13 para 2
(1) This paragraph applies in relation to a chargeable period (“the second straddling period”) which begins before 1 April 2023 and ends on or after that date. (2) The maximum allowance under section 51A of CAA 2001 for the second straddling period is the sum of the maximum allowances that would be found if the following were treated as separate chargeable periods— (a) so much of the second straddling period as falls before 1 April 2023 ; (b) so much of the second straddling period as falls on or after that date. (3) But, so far as concerns expenditure incurred on or after 1 April 2023 , the maximum allowance under section 51A of CAA 2001 for the second straddling period is the maximum allowance, calculated in accordance with sub-paragraph (2), for the period mentioned in paragraph (b) of that sub-paragraph.