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Income Tax Act 2007

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Changes over time for: Section 843

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There are currently no known outstanding effects for the Income Tax Act 2007, Section 843. Help about Changes to Legislation

843Restriction of deductions for annual paymentsU.K.

This section has no associated Explanatory Notes

In calculating a person's income from any source, no deduction is allowed for an annual payment to which section 904 applies (annual payments for dividends or non-taxable consideration).

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