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Paragraph 253

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

(1)

Amend section 592 (exempt approved schemes) as follows.

(2)

In subsection (3)—

(a)

after “the schemes” insert “ , are not relevant foreign income ”, and

(b)

for “Case VI of Schedule D” substitute “ Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged) ”.

(3)

In subsection (4)(a) after “for the purposes of” insert “ Part 2 of ITTOIA 2005 or ”.