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Income Tax (Earnings and Pensions) Act 2003 section 37
Retraining courses [ITEPA 2003 Sch 7 para 37]
Section 37 of Schedule 7 provides transitional rules ensuring that the repeal of certain old ICTA provisions relating to retraining courses does not disturb tax liabilities already determined under those provisions for years before 2003-04.
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