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Statutory Instruments
Income Tax
Made
6th December 2011
The Treasury make the following Order in exercise of the powers conferred by sections 21(5) and 57(6) of the Income Tax Act 2007(1):
2007 c. 3; section 21 was amended by paragraph 11 of Schedule 1 to the Finance Act 2008 (c. 9) (“FA 2008”). Section 57 was amended by section 4(3) of the Finance Act 2009 (c. 10) (“FA 2009”).
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