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3. In regulation 2—
(a)for the definition of “qualifying certificate of deposit” there shall be substituted—
““qualifying certificate of deposit” has the meaning given by section 349(4)(1) of the Taxes Act;
“qualifying deposit right” has the meaning given by section 349(4) of the Taxes Act reading “paid” as “paid or credited”;”
(b)the definition of “exempt friendly society” shall be omitted.
Subsection (4) of section 349 was inserted by paragraph 10(3) of Schedule 5 to the Finance Act 1990 and amended by paragraph 1(5) of Schedule 11 to the Finance Act 1991 and by paragraph 2(3) of Schedule 8 to the Finance (No. 2) Act 1992.
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