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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 386

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 386. Help about Changes to Legislation

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386U.K.In paragraph 8(2)(b) of Schedule 3 (taxation of refunds of contributions and certain other payments) for “to tax on the amount of the payment under Case VI of Schedule D” substitute

(i)to income tax on the full amount of the payment arising in the year of assessment; or

(ii)to corporation tax on the amount of the payment under Case VI of Schedule D.

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