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6. In regulation 10(1)(a)—
(a)in paragraph (i) for the words from “pursuant” to the end there shall be substituted the words “other than manufactured overseas dividends in respect of which tax falls to be accounted for and paid under paragraph 4(3) of Schedule 23A or regulation 4(3)”;
(b)in paragraph (iii) for the words “has been” in the second place where they occur there shall be substituted the words “falls to be”.
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