# Finance Act 2018, Paragraph 5


In section 621 (income charged under the Chapter), for “income and capital sums” substitute “ income, capital sums and benefits ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/10/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-10/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.