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15.—(1) Section 832 (distributions by investment companies out of accumulated revenue profits) has effect with the following adaptation.
(2) In subsection (5)(b)(i) for “Chapter 3 or 4 of Part 18” substitute “Chapter 7 of Part 5 of the Companies Act 1985 or Chapter 7 of Part 6 of the Companies (Northern Ireland) Order 1986”.
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