F11083Refunds of expenditure treated as income chargeable to taxU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 1083 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 19