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9. The amendment made by paragraph 30 is disregarded where claims made under paragraph 2 of Schedule 8 to FA 2001(1) (interest payable by the Commissioners) are for the repayment of amounts relating to an applicable period which ends on or before 31st March 2007.
Paragraph 2 was amended by section 99(1) of, and paragraphs 27 and 30 of Schedule 51 to, the Finance Act 2009.
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