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Finance Act 2013
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11(1)Section 724 (special rules where benefit provided out of income of person abroad) is amended as follows.
(2)In subsection (2) after “on” insert “an amount equal to”.
(3)In subsection (3)—
(a)for “on” substitute “by reference to”, and
(b)after “previous tax year” insert “under this Chapter”.
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