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Finance Act 2022

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Changes over time for: Paragraph 7

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Secondary liability and assessment notices etc: acting in the course of a related businessU.K.

7In Schedule 9 (secondary liability and assessment notices and joint and several liability notices), in paragraph 21 (interpretation: related businesses), in paragraph (b)(ii)—

(a)for “unincorporated association” substitute “unincorporated body (other than a partnership)”, and

(b)for “the association” substitute “the body”.

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