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Income and Corporation Taxes Act 1988
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514Funds for reducing the National Debt
Where any property is held upon trust in accordance with directions which are valid and effective under section 9 of the [1927 c. 41.] Superannuation and other Trust Funds (Validation) Act 1927 (which provides for the validation of trust funds for the reduction of the national debt), any income arising from that property or from any accumulation of any such income, and any profits of any description otherwise accruing to the property and liable to be accumulated under the trust, shall be exempt from income tax.
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