Paragraph 10
(1)
In section 35(2) of the Taxes Management Act 1970, paragraph (a) shall be omitted.
(2)
Sub-paragraph (1) has effect in relation to income assessable for 1977-78 and subsequent years.
In section 35(2) of the Taxes Management Act 1970, paragraph (a) shall be omitted.
Sub-paragraph (1) has effect in relation to income assessable for 1977-78 and subsequent years.