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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This Schedule shall have effect for the purposes of determining a person’s income for the purposes of these Regulations by reference to his total income.

(2)

In this Schedule any reference to the Act of 1988 is a reference to the Income and Corporation Taxes Act 1988f1.

Annotations

Footnotes

f1

1988 c. 1, as amended by the Finance Act 1988 (c. 39), Schedule 13, paragraph 6, and Schedule 14, Parts IV, V and VIII.