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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Options and forfeited deposits

65.  In section 144(8)(c) (options and forfeited deposits)—

(a)in sub-paragraph (i) for the words from “authorised” to “that Act” substitute “authorised person within the meaning given by section 143(8)”;

(b)in sub-paragraph (iii) omit “or institution” (twice).

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