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25. In regulation 25 (making of returns)—
(a)in paragraph (1)(b), for “2, 3, 3A” substitute “3A, Parts 8 and 9 of Schedule 9ZA and Schedule”;
(b)in paragraph (4)(b), for “paragraph 4 of Schedule 2 or paragraph 4 of Schedule 3” substitute “paragraph 41 or 51 of Schedule 9ZA”.
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