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

In section 5(2)(c) (interpretation)—

(a)

for “subsection (8) of section 135 of the Income and Corporation Taxes Act 1988 (c. 1)” substitute “ section 483(1) of the Income Tax (Earnings and Pensions) Act 2003 ”; and

(b)

for “that section” substitute “ Chapter 5 of Part 7 of that Act ”.