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Regulation 4 Saving provision relating to tax

Original text. Later amendments are not shown.

For the purposes of an enactment relating to taxation—

(a)

the provision made by these Regulations is to be treated as not having been made, and

(b)

where, by virtue of these Regulations, a person ceases to be a person of a particular description, the person is to be treated as continuing to be a person of that description.