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Finance Act 2013

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2U.K.In section 15 (earnings for year when employee UK resident), as amended by Schedule 45 to this Act, in subsection (5)—

(a)after paragraph (a) omit “and”, and

(b)after paragraph (b) insert , and

(c)section 41ZA (which is about determining the extent to which general earnings are in respect of United Kingdom duties).

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