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Income Tax (Trading and Other Income) Act 2005 section 1-6
Continuity of the law: general [ITTOIA 2005 Sch 2 paras 1-6]
Section 1-6 of Schedule 2 ensures that the rewriting and consolidation of tax legislation by ITTOIA 2005 does not disrupt the continuity of the law, so that existing rights, obligations and references carry forward seamlessly into the new provisions.
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