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Article 8 Treatment of grant for tax purposes

Original text. Later amendments are not shown.

Any grant paid under this Order shall, for the purposes of section 190 of the Income and Corporation Taxes Act 1988f1, be deemed to have been paid under section 81(3) of the Scotland Act 1998.

Annotations

Footnotes

f1

1988 c. 1; section 190 was amended by the Ministerial and other Pensions Act 1991 (c. 5), section 4(10).