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Paragraph 40

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

(1)

In section 436A(6) of ICTA (gross roll-up business: separate charge on profits), omit “under subsection (4) above”.

(2)

The amendment made by sub-paragraph (1) has effect in relation to periods of account beginning on or after 1 January 2008 and ending on or after 12 March 2008.