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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 15
Relocation of section 118 of FA 1998 (paragraphs 85–93)
Schedule 7 Part 15 relocates and updates the rules on making income tax claims electronically, moving them from section 118 of the Finance Act 1998 into new sections 43E and 43F of the Taxes Management Act 1970, and makes consequential amendments to other tax legislation.
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