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Corporation Tax Act 2009

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Changes over time for: Paragraph 579

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579U.K.In section 246A(4) (case where no relief for provision by an employer)—

(a)in paragraph (a) for “(trading income) or Case I or II of Schedule D” substitute “ or Part 3 of CTA 2009 (trading income) ”, and

(b)in paragraph (b) for “section 75 of ICTA” substitute “ Chapter 2 of Part 16 of CTA 2009 ”.

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