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SCHEDULES

SCHEDULE 59U.K.Climate change levy: removal of reduced rate

Part 2 U.K.Consequential amendments

8(1)Paragraph 91 (interpretation etc of Part 7 of the Schedule) is amended as follows.U.K.

(2)In sub-paragraph (5) (modification of references to accounting periods in case of levy due otherwise than by reference to such periods), after “regulations under paragraph 41(1)(a)(ii)” insert “ or by virtue of paragraph 45B(8) ”.