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Finance Act 2012

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126U.K.In section 48(4A) (car hire)—

(a)at the end of paragraph (a) insert “ or ”,

(b)in paragraph (b), after “management),” insert “ including as applied by section 82(4) of FA 2012. ”, and

(c)omit paragraph (c) (together with the “or” before that paragraph).

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