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4In section 355(4) of the Taxes Act 1988 (relief where eligibility is by virtue only of section 355(1)(b))—
(a)for the words from “where” to “but” there shall be substituted “falling within subsection (1)(b) above shall be given only against income from the letting of any land, caravan or house-boat (whether or not the land, caravan or house-boat in question), but”; and
(b)for the words “the first-mentioned land, caravan or house-boat” there shall be substituted “the land, caravan or house-boat in question”.
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