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Paragraph 253

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

In section 262 (employments and offices)—

(a)

in paragraph (a) for “an amount to be deducted from the emoluments of” substitute “ a deduction from the taxable earnings from ”; and

(b)

in paragraph (b) for “an emolument” substitute “ earnings ”.