| http://www.w3.org/ns/prov#value | - final, of a contract entered into before the end of the final, or(b) income that is the subject of tax avoidance arrangements.(4) Income is the subject of tax avoidance arrangements if???(a) arrangements have been made which, but for subsection (3)(b), would 10result in a person obtaining an exemption under subsection (1) for the income, and(b) those arrangements, or other arrangements of which t
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