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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 239

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Version Superseded: 01/04/2009

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Point in time view as at 07/04/2005.

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 239. Help about Changes to Legislation

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239(1)Amend section 579 (statutory redundancy payments) as follows.U.K.

(2)In subsection (2)—

(a)after “payment is made” insert “ by a company ”,

(b)for “trade, profession or vocation”, in each place, substitute “ trade or profession ”, and

(c)for “the employer” substitute “ the company ”.

(3)In subsection (3)—

(a)after “payment is made” insert “ by a company ”, and

(b)for “the employer” substitute “ the company ”.

(4)In subsection (5) for “tax purposes” substitute “ corporation tax purposes ”.

(5)In subsection (6) for “the employer”, in both places, substitute “ the company ”.

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