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4. Notwithstanding the coming into force on 1st October 1997 of paragraph 6 of Schedule 7 to the 1997 Act, which provides for the substitution of paragraph (a)(i) of section 32 of the Finance Act 1991(1) (relief in respect of a qualifying course of vocational qualification), a course of vocational training accredited as a National Vocational Qualification by the NCVQ before that date shall continue to be treated as a qualifying course of vocational training for the purposes of section 32 until such time as QCA or (as the case may be) the Qualifications, Curriculum and Assessment Authority for Wales decide that that accreditation should cease to have effect.
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