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Schedules

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

Income Tax (Trading and Other Income) Act 2005U.K.

455U.K.In section 401(7) (relief: qualifying distributions after linked non-qualifying distribution) for “section 254(1) of ICTA” substitute “ section 1117(1) of CTA 2010 ”.