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Finance Act 2009

Details of the Section

2.Subsections (2) and (3) insert a new subsection 1A into section 4 of F(No.2)A 1992, which allows the exercise of powers in order to ascertain whether a movement is in fact between Member States.

3.Subsection (4) makes a drafting amendment to subsection (2) to clarify that the precondition for exercising powers for purposes listed in subsections 2(a) to (c) is where it is necessary to exercise such a power.

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