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Paragraph 264

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

In section 644(2) (meaning of “relevant earnings”)—

(a)

in paragraph (c) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”, and

(b)

for paragraph (d) substitute—

“(d)

income to which section 833(5B) (patent income) applies.”