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8(1)Paragraphs 3 to 6 above have effect in relation to returns made for periods ending on or after the day appointed under section 199 of the [1994 c. 9.] Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (self-assessment).
(2)Paragraph 7 above has effect in relation to notices under section 11 of the [1970 c. 9.] Taxes Management Act 1970 specifying a period ending on or after the day so appointed.
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