3118.This section sets out the types of income that are “non-qualifying income” for the purposes of section 1025. It is based on sections 348(4) and 804(6) of ICTA. See Change 82 in Annex 1.
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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