F142 Exclusion of plant or machinery partly for use outside Northern IrelandU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Ss. 40-43 omitted (with application in accordance with s. 76(7) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 76(2) (with s. 76(8))