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Finance Act 2020

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Changes over time for: Paragraph 38

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38U.K.After paragraph 35 insert—

Exclusion for relevant step within paragraph 1A where initial step excludedU.K.

35ZAChapter 2 of Part 7A of ITEPA 2003 does not apply by reason of a relevant step within paragraph 1A if that Chapter does not apply by reason of the initial step (within the meaning given by sub-paragraph (1)(a) of paragraph 1A).

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