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Paragraph 101

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The Treasury may by order amend this Schedule—

(a)

to make such amendments of—

(i)

paragraphs 10 to 12 (the non-financial activities requirement), or

(ii)

paragraphs 23 to 33 (the trading activities requirement),

as they consider expedient;

(b)

to substitute different sums of money for those for the time being specified in paragraph 22 (gross assets requirement).