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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 4U.K.Anti-avoidance

Consequential amendments: capital gains taxU.K.

122(1)Section 279B (deferred unascertainable consideration: supplementary provisions) is amended as follows.U.K.

(2)In subsection (7), for “year of return” substitute “ period of return ”.

(3)In subsection (8)(a) and (b), for “year” substitute “ period ”.