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Finance (No. 2) Act 2017

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 24. Help about Changes to Legislation

24(1)Section 635 (capital sums treated under section 633 as income: meaning of “available income”) is amended as follows.U.K.

(2)In subsection (2), before “income” insert “ unprotected ”.

(3)After subsection (4) insert—

(5)In subsection (2) “unprotected income” means income which is not protected foreign-source income, and sections 628A(2) to (13) and 628B (meaning of “protected foreign-source income”) have effect also for this purpose.

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