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3.—(1) Paragraph 13 of Schedule 17 to the Finance Act 2012 is amended as follows.
(2) In sub-paragraph (4)(a), for “proportion” substitute “amount”.
(3) For sub-paragraph (5) substitute—
“(5) In sub-paragraph (4)(a), “the appropriate amount” means the amount which fairly represents the value of the receipts or expenses attributable to the part of the business transferred immediately before the transfer.”.
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