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Article 19

Original text. Later amendments are not shown.

(1)

In Part 10 of Schedule 26 to the Finance Act 2002, paragraph 54 is amended as follows.

(2)

In sub-paragraph (1), insert each of the following definitions at the appropriate place—

  • “creditor relationship” has the meaning given by section 103(1) of the Finance Act 1996;”;

  • “debtor relationship” has the meaning given by section 103(1) of the Finance Act 1996;”.