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Finance Act 1981

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Changes over time for: Paragraph 6

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6U.K.At the end of section 41 there shall be inserted the words but this section shall not apply to—

(a)any failure which has been or may be remedied by virtue of section 38B(1); or

(b)any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.

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