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10. In section 432A(2)(1) after paragraph (a) there shall be inserted—
“(aa)individual savings account business;”.
Sections 432A to 432E were inserted by paragraph 4 of Schedule 6 to the Finance Act 1990, and subsections (1) to (3) of section 432A were substituted by paragraph 13(2) of Schedule 8 to the Finance Act 1995.
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