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Textual Amendments
F1Sch. 3 para. 4 repealed (1.5.1993 for specified purposes and 1.6.1993 otherwise) by Finance Act 1991 (c. 31, SIF 40:1) ss. 7, 123, Sch. 19 Pt. II; S.I. 1993/1152, art. 2, Sch. 1 (with arts. 3-7)