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Income Tax (Earnings and Pensions) Act 2003 section 32
Taxable benefits: residual liability to charge [ITEPA 2003 Sch 7 para 32]
Section 32 of Schedule 7 provides transitional rules for Chapter 10 of Part 3 (the residual benefits-in-kind charge), covering how historic benefit costs carry forward and protecting certain pre-1983 scholarship awards from the scholarship anti-avoidance rules.
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