843 Withdrawal of relief
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

843  Withdrawal of relief

(1)     This section applies if—

(a)     a claim under section 842 has been made in relation to any income, and

(b)     either—

(i)     the income ceases to be unremittable, or

(ii)     an ECGD payment is made in relation to it.

(2)     In this section “ECGD payment” has the meaning

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