842 Claim for relief for unremittable income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

842  Claim for relief for unremittable income

(1)     If a person liable for income tax on unremittable income makes a claim for relief under this section in respect of that income, it is not taken into account for income tax purposes.

(2)     Subsection

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