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Income Tax (Earnings and Pensions) Act 2003

Section 440: Case outside charge under section 438: conversion of entire class

1881.In ICTA the main exemption from the charge on conversion is tucked away in subsections (8) and (9) of section 140D with related definitions in section 140F. The exemption is now in a separate section and the definitions are in subsections (4) and (5).

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