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26. In section 474(1) of the Companies Act 2006(1) (accounts and reports: minor definitions) in the definition of “regulated activity”—
(a)after paragraph (c) insert—
“(ca)article 25E (arranging regulated sale and rent back agreements),”; and
(b)after paragraph (g) insert—
“(ga)article 53D (advising on regulated sale and rent back agreements),”.
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