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    <title>Amendment of section 28</title>
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    <description>Any interest, salary, bonus, commission or remuneration payable to or received by a partner from the firm is treated as the partner&#039;s income; where such payments (or parts thereof) were not allowed as deductions under the firm-level deduction disallowance rule, the partner&#039;s income is to be adjusted to the extent of the amount not allowed.</description>
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      <description>Any interest, salary, bonus, commission or remuneration payable to or received by a partner from the firm is treated as the partner&#039;s income; where such payments (or parts thereof) were not allowed as deductions under the firm-level deduction disallowance rule, the partner&#039;s income is to be adjusted to the extent of the amount not allowed.</description>
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