In what is assumed to have been a drafting error, a second version of s. 508B was inserted into ICTA 1988 several years after the repeal of the original version of s. 508B. Purely for the purposes of distinguishing electronically the two versions of s. 508B, Croner-i have added a hyphen to the numbering of this later version.

508B-(1)  Subsection (2) applies if, as respects a chargeable period–

(a)section 508A(2) applies in relation to an independent community,

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