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Paragraph 78

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

In section 460 (residence etc of claimants for relief for life insurance payments etc), after subsection (3) insert—

“(4)

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 under section 457, 458 or 459).”