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2. In section 10(7B) of the Social Security Contributions and Benefits Act 1992(1) —
(a)at the end of paragraph (a) omit “and”; and
(b)after paragraph (a) insert —
“(aa)any of sections 363 to 365 of ITEPA 2003 (certain deductions from benefits code earnings), or”.
Section 10(7B) was inserted by paragraph 174 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003.
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