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Textual Amendments
F1Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1
11E+W+SThe Secretary of State may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d)—
(a)in cases where the circumstances relating to the pensioner change in the course of the year, and
(b)in such other cases as the Secretary of State thinks fit.]