844 Income charged on withdrawal of relief after source ceases
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

844  Income charged on withdrawal of relief after source ceases

(1)     This section applies if—

(a)     income is treated as arising as a result of section 843, and

(b)     at the time it is so treated the person who would have become liable for income tax as a result of that section—

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