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23. The amendments made by paragraph 36(4) are disregarded where, for the purposes of paragraph 108(3) of Schedule 6 to FA 2000(1) (time limits on penalty assessments), the death was on or before 31st March 2007.
Sub-paragraph (3) was amended by section 99(1) of, and paragraphs 32 and 46(1) and (4) of Schedule 51 to, the Finance Act 2009.
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