Part 8 U.K. Other reliefs

Chapter 4 U.K. Annual payments and patent royalties

F1 451 Special rule for persons affected by section 733 of ICTA U.K.

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Textual Amendments

F1 S. 451 omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(l)(v)