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10. For paragraph 3(3)(a) of Schedule 7A to the Finance Act 1994(1) (insurance premium tax: contracts that are not taxable) there is substituted—
“(a)the Department for Work and Pensions;”.
Schedule 7A was inserted by the Insurance Premium Tax (Taxable Insurance Contracts) Order 1994 (S.I. 1994/1698) art. 5.
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