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Income Tax (Earnings and Pensions) Act 2003

Section 421: Application of Part 7 to office-holders

1831.The general rule is that the provisions of the employment income Parts apply equally to offices, unless the contrary is stated (see section 5(1)). But, with one exception, the legislation rewritten in this Part does not apply to office-holders. This section deals with these propositions for the whole of this Part of this Act.

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