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15In paragraph (a) of section 127(1) of the Income and Corporation Taxes Act 1988 (enterprise allowance)—
(a)the words from “(whether” to “1973” shall be sub-paragraph (i); and
(b)after that sub-paragraph there shall be added the word “or” and the following sub-paragraph “(ii) under subsection (4)(c) of section 2 of the Enterprise and New Towns (Scotland) Act 1990 in relation to arrangements under subsection (3) of that section;”.
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