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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 1
- PART 2
- Paragraph 10
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Part 2 (trading income)U.K.
10(1)Section 17 (effect of becoming or ceasing to be a UK resident) is amended as follows.
(2)In subsection (1), for “otherwise than in partnership” substitute “(alone or in partnership)”.
(3)Omit subsection (5).
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