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7.—(1) In regulation 20 (expenditure to be capital expenditure) of the 2003 Regulations—
(a)in sub-paragraph (f) of paragraph (1) substitute “;” for “.”;
(b)after sub-paragraph (f) of paragraph (1) insert:
“(g)the payment of any levy by a local authority under section 136 of the 1993 Act (levy on disposals)”.
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