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Nodiadau Esboniadol
73U.K.In section 594(1) (exempt statutory schemes)—
(a)for the words “shall, in assessing tax under Schedule E, be allowed to be deducted as an expense incurred in” substitute “ shall be allowed to be deducted from employment income for ”;
(b)at the end insert— “ A deduction under this section may only be made once in respect of the same contribution. ”