[420A Temporary non-residents]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[420A  Temporary non-residents]

[(1)     This section applies if an individual is temporarily non-resident.

(2)     Debts within subsection (3) are to be treated for the purposes of this Chapter as if they had been released or written off in the period

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