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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 1
- Paragraph 197
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197(1)Amend section 804 (relief against income tax in respect of income arising in years of commencement) as follows.
(2)In subsection (5B)(a) for the words from “be treated” to “excess” substitute “be chargeable for that year to an amount of income tax equal to the excess”.
(3)Omit subsection (6).
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