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The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017

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Amendments of Schedule 43A to the Finance Act 2013

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6.—(1) Paragraph 4 (corrective action) is amended as follows.

(2) In sub-paragraph (1), for “8 and” substitute “6 to”.

(3) In sub-paragraph (3)(b), omit the words from “if” to “that notice,”.

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