[643N Person liable under section 643J or 643L and remittance basis applies]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[643N  Person liable under section 643J or 643L and remittance basis applies]

[(1)     This section applies in relation to income if—

(a)     the income is treated as arising to an individual for a tax year—

(i)     by section

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