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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 4
- PART 1
- Paragraph 16
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16In section 72 (payroll deduction schemes: contributions to agents’ expenses), after subsection (2) insert—
“(2A)In calculating the profits of the employer’s trade on the cash basis, subsection (2) has effect as if paragraph (b) were omitted.”
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