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Introductory text

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INCOME TAX

Made 20th January 2026

The Treasury make this Order in discharge of the duty imposed by section 828A(4) of the Income Tax (Trading and Other Income) Act 2005f1.

Annotations

Footnotes

f1

2005 c. 5; section 828A was inserted by section 28(4) Finance (No. 2) Act 2023 (c. 30).