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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 1
- Paragraph 116
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116In section 571 (schemes for rationalising industry: cancellation of certificates) after subsection (1) insert—
“(1A)An amount charged to income tax under subsection (1) above is treated for income tax purposes as an amount of income.”
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