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 ”.
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 ”.