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Finance Act 1976
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- UK Public General Acts
- 1976 c. 40
- SCHEDULE 14
- Periodic charge to tax
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Periodic charge to tax
17For paragraph 12(7) of Schedule 5 there shall be substituted—
“(7)Paragraph 11 above shall apply for the interpretation of this paragraph as it applies for the interpretation of paragraphs 6 to 10, except that paragraph 11(4) shall be disregarded in determining in relation to any settled property whether the trustees are resident in the United Kingdom.”
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