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Paragraph 46 F1

Repealed

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

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Annotations

Textual amendments

F1

Sch. 35 para. 46 and cross-heading omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(c)