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Additional calculation rule for reducing certain receipts Additional calculation rule for reducing certain receipts

  1. 227Circumstances in which additional calculation rule applies
  2. 228The additional calculation rule
  3. 229The additional calculation rule: special cases
  4. 230Meaning of “unused amount” and “unreduced amount”

Notes on Chapter 4

Modifications

C1

Pt. 4 Ch. 4 applied by 2010 c. 8, s. 436(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))