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Income and Corporation Taxes Act 1988
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7The provisions of this Part of this Schedule shall have effect where—
(a)a contribution is paid under a scheme in respect of a trade; and
(b)before the contribution is paid, payments have been made under the scheme to the person carrying on the trade; and
(c)reductions have been made, under Part II of this Schedule, in the amounts which, by reason of those payments, are to be treated as trading receipts of the trade.
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