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Paragraph 77

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

In section 42 (tax reductions for married couples etc: introduction), after subsection (4) insert—

“(5)

For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to tax reduction).”