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Paragraph 73

Original text. Later amendments are not shown.

(1)

Schedule 11A (specified persons, descriptions, disclosures etc for the purposes of section 1224A) is amended as follows.

(2)

For paragraph 16 substitute—

“16.

The competent authority.”.

(3)

In paragraph 80, for the words “audit working papers” in both places where they appear substitute “audit working papers and investigation reports”.