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SCHEDULES

SCHEDULE 4U.K.Accounting practice and related matters

Part 1 U.K.Bad debts and related matters

FA 1996U.K.

15U.K.In paragraph 6C of Schedule 9 to FA 1996—

(a)in sub-paragraph (1), for “sub-paragraphs (2) and (3) below shall apply” substitute “ sub-paragraph (3) applies ”, and

(b)omit sub-paragraph (2).