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Paragraph 88

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

Section 809O of ITA 2007 (section 809L: dealings where there is a connected operation) has effect in relation to an individual's income and chargeable gains for the tax year 2007-08 or any earlier tax year as if—

(a)

subsection (2) were omitted, and

(b)

the references in subsections (4) and (6) to a relevant person, all relevant persons, or relevant persons were to the individual.