lexiara

Schedule 7, paragraph 36(7)

CDPA 1988

In section 821 (payments made under deduction of tax before passing of Act imposing income tax for that year), in subsection (3) (payments subject to adjustment) after paragraph (a) insert— any payment for or in respect of a right in a design to which section 537B applies; and

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Source: legislation.gov.uk · retrieved 2026-09-04