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    <title>Taxes on professions, trades, callings and employments</title>
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    <description>Article 276 preserves State authority to levy taxes on professions, trades, callings and employments for State or local benefit and provides that such taxes are not invalid merely because they relate to income. It sets a statutory per-person annual ceiling on amounts payable to the State or a single local authority by way of such taxes, as subsequently amended, and confirms that this State power does not limit Parliament&#039;s power to tax income arising from those sources.</description>
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      <description>Article 276 preserves State authority to levy taxes on professions, trades, callings and employments for State or local benefit and provides that such taxes are not invalid merely because they relate to income. It sets a statutory per-person annual ceiling on amounts payable to the State or a single local authority by way of such taxes, as subsequently amended, and confirms that this State power does not limit Parliament&#039;s power to tax income arising from those sources.</description>
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