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Finance Act 1973
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6Paragraph 4 above does not apply if the profits or gains arose or the chargeable gains accrued to the person on whom the assessment is made in consequence of a contract made by the holder of the licence before 23rd March 1973, unless he is a person connected with the holder within the meaning of section 533 of the Taxes Act or the contract was substantially varied on or after that date.
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