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Textual Amendments
F1S. 87 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 118, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)