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Paragraph 209

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

In section 11(1) (visiting forces, agents-general etc.)—

(a)

for “section 323(1) of the Taxes Act” substitute “ section 303(1) of ITEPA 2003 ”; and

(b)

for “subsection (2) of section 323 and subsections (4) to (8) of that section shall apply accordingly” substitute “ section 303(2) to (6) of that Act and section 323(2) of the Taxes Act ”.