# Finance Act 2009, Paragraph 20


In section 640(6)(b) (grossing-up of deemed income)—
(a) omit the “and” at the end of sub-paragraph (i), and
(b) insert at the end
“up to and including the year 2009-2010, and
(iii) 50%, if the relevant tax year is the year 2010-2011 or any subsequent tax year.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.