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Taxation (International and Other Provisions) Act 2010

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254(1)Amend section 49 (car or motor cycle hire: supplementary) as follows.U.K.

(2)In subsection (2)(a) omit “(see subsection (3))”.

(3)For subsections (3) to (5) substitute—

(3)For this purpose “hire-purchase agreement” has the meaning given by section 998A of ITA 2007.

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