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11. In regulation 48 of the General Regulations (income treated as capital)—
(a)in paragraph (1) the word “annual” shall be omitted; and after the word “applies” there shall be inserted the words “and paid at intervals of at least one year”;
(b)in paragraph (2) after the words “(refund of tax in trade dispute cases)” there shall be inserted the words “or regulation 41(4) (capital treated as income)”.
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