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Finance Act 2012

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34(1)In section 545 (cancellation of tax advantage) in subsection (5) omit the words from “(and includes,” to “538)”.U.K.

(2)Sub-paragraph (1) does not affect the powers of an officer of Revenue and Customs under section 545 in cases in which a company which is, or is a member of, a UK REIT tries before the day on which this Act is passed to obtain a tax advantage.

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