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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 7
Relocation of section 475 of ICTA (paragraphs 40–43)
Section 154A of ITTOIA 2005, as inserted by Schedule 7 Part 7, restricts the tax deduction for borrowing costs where a non-UK resident holds 3½% War Loan in connection with a trade of banking, insurance or dealing in securities.
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