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Article 4 Consequential amendment of section 824 Income and Corporation Tax Act 1988

Original text. Later amendments are not shown.

Section 824 of the Income and Corporation Taxes Act 1988 (Repayment supplements: individuals and others)f1 does not apply to amounts payable by HMRC under the Disguised Remuneration Repayment Scheme 2020.

Annotations

Footnotes

f1

1988 c. 1. Section 824 was relevantly amended by section 196 of the Finance Act 1994 (c. 9); articles 11 and 20 of SI 2011/701; section 92(4) to (6) of the Finance Act 1997 (c. 16); section 5(11) of, paragraph 73(1) of Schedule 1 to, the Finance Act 2016 (c. 24); section 722 of, paragraph 1 of Schedule 6 to, Income Tax (Earnings and Pensions) Act 2003 (c. 1).