7(1)In section 646 (“net relevant earnings”) in subsection (1) after the words “(7) below” there shall be inserted the words “and section 646A”.
(2)This paragraph shall have effect for the year 1989-90 and subsequent years of assessment.
7(1)In section 646 (“net relevant earnings”) in subsection (1) after the words “(7) below” there shall be inserted the words “and section 646A”.
(2)This paragraph shall have effect for the year 1989-90 and subsequent years of assessment.