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515(1)Amend section 529 (giving effect to allowances and charges) as follows.U.K.
(2)In subsection (1) omit “, or a Schedule A business,”.
(3)In subsection (1A)—
(a)omit the words from “is within” to “and he”, and
(b)for “treating him as if he had been carrying on” substitute “ treating the person as having carried on ”.
(4)Omit subsection (2).