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Finance Act 2012
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5(1)Section 218 of that Act (restriction on B's qualifying expenditure) is amended as follows.U.K.
(2)In subsection (1), for “section 214, 215 or 216” substitute “ section 214 or 216 ”.
(3)At the end insert—
“(5)This section is subject to section 218ZA(3).”
(4)Accordingly, in the heading of that section, insert at the end “ : section 214 or 216 ”.
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