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Income Tax (Trading and Other Income) Act 2005
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535(1)Amend section 63 (cases in which disposal value is nil) as follows.U.K.
(2)In subsection (2)(c) after “within the meaning of” insert “ section 110 of ITTOIA 2005 or ”.
(3)In subsection (3)(b) for “Schedule A” substitute “ property ”.
(4)In subsection (4) after “to be read with” insert “ section 109 of ITTOIA 2005 and ”.
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