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Paragraph 35

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

(1)

In ICTA, omit section 737D (power to provide that manufactured payments are to be treated as income eligible for relief under section 438).

(2)

In consequence of sub-paragraph (1), omit—

(a)

section 83(1) of FA 1995,

(b)

section 139(6) of FA 2006, and

(c)

paragraph 175 of Schedule 1 to ITA 2007.