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Paragraph 3 Deductions from gross amount

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

The amount which is the difference between the amount calculatedunder paragraph 2 of this Schedule for the relevant year and the amountwhich would be so calculated if any apportionment carried out by theassessor under section 243A(1) of the 1947 Act were taken into account.