[809RD Effect where 30-day deadline is met]
Income Tax Act 2007 (2007 c 3) | Legislation

[809RD  Effect where 30-day deadline is met]

[(1)     This section applies if the required amount in relation to a breach of the deposit rule was transferred out of the account in accordance with section 809RC(2).

(2)     Sections 809Q and 809R have effect as if—

(a)     the intervening transactions had never taken place, and

(b)     each prohibited sum represented by the required amount

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