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Income Tax (Earnings and Pensions) Act 2003

Paragraph 47: Minimum amount of deductions

3096.This paragraph specifies the minimum amount of partnership share money that may be deducted. The paragraph derives from paragraph 37 of Schedule 8.

3097.In sub-paragraph (1), the words “under a partnership share agreement” replace the words “in pursuance of the partnership share agreement”; and in sub-paragraph (3), the words “may be” have been added at the end.

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