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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Employee-ownership trusts

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Section 401ZA Relief: distributions to trustees of employee-ownership trusts
Section 401A Recovery of overpaid tax credit etc
Section 401B Power to obtain information

Employee-ownership trusts
Recovery of overpaid tax credit etc

Section 401A | Recovery of overpaid tax credit etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed