# Taxation (International and Other Provisions) Act 2010, Paragraph 86


In section 1026—
(a) after paragraph (e) insert “ or ”, and
(b) omit paragraph (g) (“non-qualifying income” in section 1025 includes deemed receipts under section 804(5B) of ICTA) and the “or” preceding it.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/86 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-86
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.