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Paragraph 257

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

In section 601(5)(b) (charge to tax: payments to employers) for “to tax on the amount of the payment under Case VI of Schedule D” substitute

“—

(i)

to income tax on the full amount of the payment arising in the year of assessment; or

(ii)

to corporation tax on the amount of the payment under Case VI of Schedule D”.