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2. In paragraph 4(1) of Schedule 15 to the Finance Act 1973(1) (territorial extension of charge to tax – supplementary provisions) for “or section 874 of the Income Tax (Trading and Other Income) Act 2005” substitute “, section 874 of the Income Tax (Trading and Other Income) Act 2005 or section 1313 of the Corporation Tax Act 2009”.
1973 c. 51: paragraph 4(1) of Schedule 15 was amended by paragraph 3(2) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 5 of Schedule 4 to the Petroleum Act 1998 (c. 17) and paragraph 387 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5).
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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