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PART 10N.I.INCOME AND CAPITAL

CHAPTER 10N.I.Students

Relationship with amounts to be disregarded under Schedule 8N.I.

135.  No part of a student’s covenant income or grant income is to be disregarded under paragraph 15 of Schedule 8 (charitable and voluntary payments).

Commencement Information

I1Reg. 135 in operation at 27.10.2008, see reg. 1(1)