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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 5
- Paragraph 32
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Restriction on reliefs for non-active partners: pre-10 February 2004 events
This section has no associated Explanatory Notes
32In Chapter 3 of Part 4 any reference to an early tax year in relation to an individual carrying on a trade does not include a tax year the basis period for which ends before 10 February 2004.
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