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Finance (No. 2) Act 2017
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38U.K.In section 554Z2 of ITEPA 2003, at the end insert—
“(4)See paragraph 37 of Schedule 11 to F(No. 2)A 2017 for provision about the effect of subsection (2)(a) in a case in which the relevant step is within paragraph 1 of that Schedule.”
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