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Corporation Tax Act 2009
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674U.K.In Schedule 7 (avoidance involving financial arrangements) in paragraph 14—
(a)in sub-paragraph (4)(b) after “1996” insert “ or Part 5 of CTA 2009 ”, and
(b)in sub-paragraph (5) after “1996” insert “ and Part 5 of CTA 2009 ”.
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