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Finance Act 2004
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3U.K.In section 44 (contract and conveyance), after subsection (9) insert—
“(9A)Where—
(a)paragraph 12A of Schedule 17A applies (agreement for lease), or
(b)paragraph 19(3) to (6) of Schedule 17A applies (missives of let etc in Scotland),
it applies in place of subsections (4), (8) and (9).”.
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