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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Paragraph 67
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- 01/04/2010- Amendment
- 15/09/2016
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67U.K.In section 369 (charge to tax on interest) after subsection (4) insert—
“(5)See also Chapter 3A of Part 14 of ITA 2007 (which provides for the receipts of certain types of company being wound up to be charged to income tax under that Chapter instead of under any other provision that would otherwise apply).”
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