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9.—(1) Schedule 9 to the Finance Act 1996(1) is modified as follows.
(2) In paragraph 12(1)(d), for the words “of paragraph 4A of Schedule 19AC to the Taxes Act 1988” substitute “given by the definition treated as inserted into section 431(2) of the Taxes Act 1988 by paragraph 6(9) of Schedule 19AC to that Act ”.
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