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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order appoints 31st July 1995 as the day from which the amendments to section 326 of the Income and Corporation Taxes Act 1988 made by paragraphs 4 and 5 of Schedule 12 to the Finance Act 1995 will apply to new contractual savings schemes certified under section 326 of the 1988 Act by the Treasury.