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The Finance Act 2004, Section 180(5) (Modification) Regulations 2012

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1.—(1) These Regulations may be cited as the Finance Act 2004, Section 180(5) (Modification) Regulations 2012 and come into force on 1st June 2012.

(2) Regulation 2 has effect in relation to any payments made on or after 6th April 2012.

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