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Paragraph 1 I1

Northern Ireland Not yet in force

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

Any amount paid by way of tax on income which is taken into account under regulation 103 (calculation of income other than earnings).

Annotations

Commencement

I1

Sch. 6 para. 1 in operation at 7.10.1996, see reg. 1(1)