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Income Tax (Trading and Other Income) Act 2005

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Finance Act 2004 (c. 12)

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632Omit section 98 (exemption from income tax for certain interest and royalty payments).

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