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Paragraph 14

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

In section 21C (the Schedule A charge and mutual business)—

(a)

in subsection (1) after “the charge to” insert “ corporation ”, and

(b)

in subsection (4) from the beginning to “the person who would” substitute “ The company to which the profit arises is the company which would ”.