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Finance Act 2019
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Amendment of section 823A of Principal Act (deduction for income earned in certain foreign states)

10. Section 823A of the Principal Act is amended—

(a) in subsection (1), in the definition of “relevant state”, by substituting “2022” for “2020” in each place where it occurs, and

(b) in subsection (6) by substituting “2022” for “2020”.