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9. Section 72(1A) and (1B) of the 2004 Act continues to have effect, as if the amendments made by section 110(2) and (3) of the Act have not been brought into force where—
(a)a notice has been issued under section 72(1A) of the 2004 Act before 1st October 2021; and
(b)the duty imposed on the recipient of such a notice has yet to be discharged.
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