F1570Charge to tax under Chapter 13U.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 4 Ch. 13 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(2)(b)