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PART 5Repeals and consequential amendments

FA 2012

40.  In section 74(1) of FA 2012 (the I – E rules: meaning of “income”)—

(a)omit paragraph (f),

(b)omit the “and” before paragraph (j), and

(c)after that paragraph insert—

, and

(k)income of the company chargeable under regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013..