[681DJ Apportionment of payments made and of sums obtained]
Income Tax Act 2007 (2007 c 3) | Legislation

[Apportionment]

[681DJ  Apportionment of payments made and of sums obtained]

[(1)     This section applies for the purposes of this Chapter.

(2)     Subsection (3) applies if—

(a)     a payment is made,

(b)     it is one for which a deduction by way of relevant tax relief is allowed, and

(c)

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