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Income Tax (Trading and Other Income) Act 2005
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504U.K.In section 123(7)—
(a)for “both” substitute “ more ”,
(b)in paragraph (a) for the words from “(regulations” onwards substitute “ (investment plan regulations) ”, and
(c)at the end of paragraph (b) add “and
(c)Chapter 3 of Part 6 of the Income Tax (Trading and Other Income) Act 2005 (income from individual investment plans),”.
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