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Finance Act 1993
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- UK Public General Acts
- 1993 c. 34
- SCHEDULE 13
- Paragraph 2
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2In section 23(6) (interpretation of information provisions relating to first-year allowances), at the end there shall be inserted “and references in this section to a first-year allowance shall not include references to a first-year allowance in respect of expenditure to which section 22 applies by virtue only of subsection (3B) of that section.”
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