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Paragraph 585

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

(1)

Amend section 878 (other definitions) as follows.

(2)

In subsection (1)—

(a)

omit the definition of “charity”,

(b)

after the definition of “houseboat” insert “ and ”, and

(c)

omit the words after the definition of “income”.

(3)

In subsection (5) for “Section 839 of ICTA” substitute “ Section 993 of ITA 2007 ”.

(4)

In subsection (6) for “Section 840 of ICTA (meaning of control in relation to a body corporate)” substitute “ Section 995 of ITA 2007 (meaning of “control”) ”.