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Finance Act 2002

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This is the original version (as it was originally enacted).

Receipts of value by and from connected persons

39In paragraphs 31 to 38 references to the investor or the CDFI include references to any person who at any time in the period of restriction relating to the investment is connected with the investor or, as the case may be, CDFI, whether or not he is connected at the material time.

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