783 General disregard of exempt income for income tax purposes
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 10
General

783  General disregard of exempt income for income tax purposes

(1)     Amounts of income which are exempt from income tax as a result of this Part (whether because the type of income concerned is exempt from every charge to income tax or because

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