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SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

Finance Act 2004 (c. 12)U.K.

476U.K.In section 194(1) (relief on making of claim)—

(a)for “from the total income” substitute “ in calculating the net income ”, and

(b)at the end insert “ (see Step 2 of the calculation in section 23 of ITA 2007) ”.