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13. The amendments of ITEPA 2003(1) made by paragraph 17 of Schedule 6 come into force for the tax year 2012-13 and subsequent tax years.
2003 c. 1. Section 69(1) of the Finance Act 2010 (c. 13) provides that “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003. The amendments of ITEPA made by paragraph 17 of Schedule 6 concern sections 99(3)(b)(ii), 216(3)(b), 223(7)(b)(ii), 290(5), 351 and 714(2) of that Act. A relevant amendment to section 714(2) (payroll giving: meaning of “donations”) was made by paragraph 394 of Schedule 1 to the Corporation Tax Act 2010 (c. 4).
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