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Finance Act 2004

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Changes over time for: Paragraph 19

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Point in time view as at 01/01/2011.

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There are currently no known outstanding effects for the Finance Act 2004, Paragraph 19. Help about Changes to Legislation

19U.K.Where, in any year of assessment, a person is (apart from this paragraph) chargeable, in respect of his occupation of any land or his possession or use of any chattel, to income tax both—

(a)under this Schedule, and

(b)under Part 3 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1),

the provisions of that Part shall have priority and he shall not be chargeable to income tax under this Schedule, except to the extent that the amount chargeable under this Schedule exceeds the amount to be treated as earnings under that Part.

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