[837C Charge to income tax on winding up receipts]
Income Tax Act 2007 (2007 c 3) | Legislation

[837C  Charge to income tax on winding up receipts]

[(1)     Winding up receipts arising from the deposit-taking trade are chargeable to income tax.

(2)     Subsection (1) applies in relation to a winding up receipt only so far as its

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