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(b) by virtue of section 45 of the Health Act 1970 or Council Regulation (EEC) No. 1408/71¹ of 14 June 1971 has full eligibility for services under Part IV of that Act, or

(b) by virtue of section 45 of the Health Act 1970 or Council Regulation (EEC) No. 1408/71¹ of 14 June 1971 has full eligibility for services under Part IV of that Act, or

(iv) having regard to any relief under section 201(5)(a) and paragraphs 6 and 8 of Schedule 3, and

(4) (a) This subsection applies to emoluments paid to an individual in the period 1 January 2009 to 30 April 2009 in the form of any taxable exgratia payment made on the occasion of the redundancy of that individual, which is chargeable to income tax under the provisions of section 123.

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(iv) having regard to any relief under section 201(5)(a) and paragraphs 6 and 8 of Schedule 3, and

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(I) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(I) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(I) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(I) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(II) under section 372AP, in computing the amount of a surplus or deficiency in respect of rent from any premises,

(III) under section 372AU, in computing the amount of a surplus or deficiency in respect of rent from any premises,

(ivb) having regard to any allowances due under section 659 arising from the obligations under Council Directive 91/676/EEC of 12 December 1991¹ concerning the protection of waters against pollution caused by nitrates from agricultural sources.

(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,

(iva) having regard to any reduction arising by virtue of section 825A, and

(v) excluding emoluments of an individual who is resident in a territory with which arrangements have been made under subsection (1)(a)(i) or (1B)(a)(ii) of section 826 in relation to affording relief from double taxation, where those emoluments are the subject of a notification issued under section 984(1).

(IV) under section 847A, in respect of a relevant donation (within the meaning of that section), or

(V) under section 848A, in respect of a relevant donation (within the meaning of that section),

(a) The income described in this paragraph, to be known as “relevant emoluments”, is emoluments to which Chapter 4 of Part 42 applies or is applied—

(a) The income described in this paragraph, to be known as “relevant emoluments”, is emoluments to which Chapter 4 of Part 42 applies or is applied—

(v) excluding emoluments of an individual who is resident in a territory with which arrangements have been made under subsection (1)(a)(i) or (1B)(a)(ii) of section 826 in relation to affording relief from double taxation, where those emoluments are the subject of a notification issued under section 984(1).

(iv) having regard to a deduction for any payment to which section 1025 applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment. such payment,

(iv) having regard to a deduction for any payment to which section 1025 applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment. such payment,