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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

Section 167 of the Finance Act 1996 makes a number of amendments to provisions of the Tax Acts relating to the tax treatment of industrial assurance business. Certain of the amendments have effect on or after such day as the Board of Inland Revenue may by order appoint.

This Order appoints 1st December 2001 as the day in question.