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7(1)If a company so elects, this Schedule has effect in relation to a relevant distribution received by the company as if—
(a)the amendments made by paragraphs 1 to 4 were of no effect, and
(b)paragraphs 5(2) and 6 were of no effect.
(2)An election under this paragraph has effect only in relation to such distributions as are specified in the election.
(3)In this paragraph “relevant distribution” means a distribution made before 22 June 2010.
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