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Income Tax Act 2007

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Income Tax (Trading and Other Income) Act 2005 (c. 5)

This section has no associated Explanatory Notes

506(1)Amend section 256 (treatment of post-cessation receipts) as follows.

(2)In subsection (1)(b) omit “earned income within section 833(4)(c) of ICTA or”.

(3)In subsection (2) omit “earned income or”.

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