This information is based upon the 2009 Budget and other earlier
announcements and may be subject to amendment by the Finance Act.

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PLEASE NOTE:  These summaries are published for the information of clients.
They provide only an overview of the main proposals announced by the Chancellor of the Exchequer in his Budget Statement, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in these summaries can be accepted by the authors or the firm.