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Income Tax (Trading and Other Income) Act 2005
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547U.K.In section 252 (mines, transport undertakings etc)—
(a)after “is a concern listed in” insert “ section 12(4) of ITTOIA 2005 or ”, and
(b)after “the profits of the concern under” insert “ Chapter 2 of Part 2 of ITTOIA 2005 or, as the case may be, under ”.
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