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(1)Where relief under section 31 above is claimed and allowed for any year of assessment in respect of a contribution, relief shall not be given in respect of it under any other provision of the Income Tax Acts for the same or any subsequent year, nor (in the case of a contribution under an annuity contract) in respect of any other premium or consideration for an annuity under the same contract.
(2)References in the Income Tax Acts to relief in respect of life assurance premiums shall not be taken to include relief under section 31 above.
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