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Income Tax Act 2007

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Changes over time for: Paragraph 578

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578U.K.In section 841 (unremittable income: introduction) for subsection (5) substitute—

(5)This Chapter does not apply to accrued income profits which a person is treated as making under Chapter 2 of Part 12 of ITA 2007, but see sections 668 and 669 of that Act (which make similar provision).

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