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9. Where, as a result of the adoption of the euro by a member State—
(a)there is a change in the rate of interest specified in a currency contract (“the original contract”) in accordance with subsection (3) of section 150 of the Finance Act 1994, and
(b)the change is such as to result in the rescission of the original contract and the making of a new contract,
the new contract shall be treated for the purposes of that section as if it were the same contract as the original contract, made when the original contract was made.
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