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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 12
Banks etc. in compulsory liquidation — income tax charge on winding up receipts
Schedule 7 Part 12 (paragraphs 63–72) inserts new rules into the Income Tax Act 2007 dealing with how income tax applies to receipts arising when certain deposit-taking companies (such as banks) are being wound up by the court.
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