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Finance Act 2006
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61Computer equipment
(1)Omit section 320 of ITEPA 2003 (employment income: limited exemption for computer equipment).
(2)This section has effect for the year 2006-07 and subsequent years of assessment.
(3)But it does not cause any liability to income tax to arise in respect of the provision of computer equipment by making it available to an employee, or a member of an employee’s family or household, if the computer equipment was first made available to him before 6th April 2006.
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