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4. In article 23, in the provisions of paragraph 34(2) of Schedule 36 to the Finance Act 2004(1) that are substituted by paragraph (2) (in certain cases; see article 21)—
(a)in sub-paragraph (5), omit the words from “relevant benefit accrual” to “2006”; and
(b)omit sub-paragraph (6).
Paragraph 34 was amended by paragraph 11(6) of Schedule 10 to the Finance Act 2005 and paragraph 25 of Schedule 23 to the Finance Act 2006.
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