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Finance Act 2005
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42U.K.In the table in section 216(1) (benefit crystallisation events and amounts crystallised), in the entry relating to benefit crystallisation event 6 (entitlement to relevant lump sum), in the second column (amount crystallised), after “sum” insert “ paid to the individual ”.
Commencement Information
I1Sch. 10 para. 42 in force at 6.4.2006, see Sch. 10 para. 64(1)
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