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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order appoints 1st April 2010 as the day on which the amendments made by section 119 of the Finance Act 2008 come into force. That section amends provisions in the Taxes Management Act 1970 (c. 9) and Schedule 18 to the Finance Act 1998 (c. 36) concerning the correction of income tax and corporation tax returns.