803 Prohibition against double counting
Income Tax Act 2007 (2007 c 3) | Legislation

803  Prohibition against double counting

(1)     Subsections (2) and (3) apply for the purpose of calculating the amount of income received under section 797 on a chargeable event in respect of the individual and the trade.

(2)     If chargeable events have previously occurred in respect of the individual and the trade, any consideration taken into account in calculating the amount of income received

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