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(1)The Taxes Act 1988 shall be amended as follows.
(2)In section 131(2) (interaction of Cases) the words “for the same or another chargeable period” shall be omitted.
(3)In section 149(1) (sick pay chargeable as emoluments of employment for a certain period) the words “for that period” and the words “for that or any other period” shall be omitted.
(4)Section 170 (profit-related pay charged for year of assessment in which it is paid) shall cease to have effect.
(5)In paragraph 2(2) of Schedule 12 (foreign earnings) for the words from “emoluments from” to “year of assessment” there shall be substituted the words “emoluments for the year of assessment from the relevant employment in respect of which such a deduction is allowed”.
(6)This section shall apply for the year 1989-90 and subsequent years of assessment.
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