Schedule 3, Part 3, paragraph 14

Section 80D (Scottish taxpayers) is amended as follows. In subsection (4)— insert “ or ” at the end of paragraph (a), and omit paragraph (b) and the “or” at the end of it. In subsection (4B), for “any of paragraphs (a) to (c)” substitute “ paragraph (a) or (c) ”.

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Source: legislation.gov.uk · retrieved 2026-07-30