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12.—(1) Regulation 40 (modifications of Schedule 11 to the Finance Act 1996)(1) is amended as follows.
(2) In paragraph (1) for “life or endowment” substitute “long-term”.
(3) In paragraph (2) for “paragraphs 2(1) and” substitute “paragraph”.
Regulation 40 was amended by regulation 31 of S.I. 2007/2134.
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