Part 11 Foreign Income: Special Rules
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Part 11 Foreign Income: Special Rules

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150

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151

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Relief for backdated pensions charged on arising basis

152

The fact that the earlier year referred to in subsections (1)(b) and (2) of section 840 (relief for backdated pensions charged

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