Section 491 Special rates not to apply to first slice of trustees' trust rate incomeF1
Repealed
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Annotations
Textual amendments
- F1
Pt. 9 Ch. 6 omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(2), 14(4)