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Paragraph 252

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

(1)

Amend section 591C (cessation of approval: tax on certain schemes) as follows.

(2)

In subsection (1) for “tax shall be charged” substitute “ income tax shall be charged under and ”.

(3)

In subsection (2) omit “under Case VI of Schedule D”.

(4)

In subsection (6A)(c)(iii) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”.