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Article 2 Amendment of section 628 ITTOIA 2005

Original text. Later amendments are not shown.

In section 628(6) of ITTOIA 2005f1(exception for gifts to charity) omit “and ordinarily resident”.

Annotations

Footnotes

f1

Section 628 was amended by S.I. 2005/3229, paragraph 33 of Part 2 of Schedule 13 to the Finance Act 2006 (c.25), paragraphs 492 and 555 of Schedule 1 to the Income Tax Act 2007 (c.3) and S.I. 2012/964.