[734A Reduction in amount charged: previous settlements charge]
Income Tax Act 2007 (2007 c 3) | Legislation

[734A  Reduction in amount charged: previous settlements charge]

[(1)     This section applies if—

(a)     benefits provided as mentioned in section 732(1)(c) are received in a tax year, and

(b)     income is treated by section 643A, 643J or 643L of ITTOIA

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