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Finance Act 1998

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Changes over time for: Paragraph 71

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Point in time view as at 28/07/2000.

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There are currently no known outstanding effects for the Finance Act 1998, Paragraph 71. Help about Changes to Legislation

71U.K.For the purposes of paragraphs 66 to 70 an amount is “taken into account” if—

(a)it is brought into account for tax purposes, or

(b)it would have been so brought into account if the person concerned were chargeable to tax.

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