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Textual Amendments
F1Sch. 12 paras. 3, 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 217, Sch. 3 Pt. 1 (with Sch. 2)