[643D Reduction in section 643A income: previous capital gains tax charge]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[643D  Reduction in section 643A income: previous capital gains tax charge]

[(1)     Subsection (2) applies if—

(a)     in the case of a settlement, benefits provided to an individual as mentioned at Step 1 in section 643B(1) are received in a tax year, and

(b)

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