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Finance (No. 2) Act 1997

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Section 701 of the Taxes Act 1988

13(1)In section 701 of the Taxes Act 1988 (interpretation) in subsection (8) (subjection for section 246D(3) etc) the word “246D(3)” shall cease to have effect.

(2)This paragraph has effect in relation to distributions made on or after 6th April 1999.

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