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Finance Act 2019

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This is the original version (as it was originally enacted).

2(1)Section 574 (overview of Part 5) is amended as follows.

(2)In subsection (1) after paragraph (a) insert—

“(aa)Chapter 2A (offshore receipts in respect of intangible property),”.

(3)In subsection (2) at the end insert “(but see section 608X)”.

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