xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
9U.K.In section 421(1)(c) of that Act (application of section 207A), for the words from “as income” to “but” there shall be substituted “ (without prejudice to paragraph (b) above) as if it were income to which section 1A applies, but ”.