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22(1)In section 832 of the Taxes Act 1988 (interpretation of the Tax Acts) the following definitions shall be inserted in subsection (1) at the appropriate places—
“(a)“the Schedule F ordinary rate” shall be construed in accordance with section 1B(2);”;
“(b)“the Schedule F trust rate” shall be construed in accordance with section 686(1A);”;
“(c)“the Schedule F upper rate” shall be construed in accordance with section 1B(2);”.
(2)This paragraph has effect for the year 1999-00 and subsequent years of assessment.
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