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Paragraph 377

United Kingdom

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

(1)

Amend section 59B (payment of income tax and capital gains tax) as follows.

(2)

In subsection (1)—

(a)

omit “233(1),” and “, 249(4), 421(1) or 547(5)”, and

(b)

for “or section 626 of ITEPA 2003” substitute “ , section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005 ”.

F1(3)

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Annotations

Textual amendments

F1

Sch. 1 para. 377(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 62