621Treatment of incomeU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 13 Ch. 3 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 39(4) (with reg. 32)