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Income Tax Act 2007

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This is the original version (as it was originally enacted).

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

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578In 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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