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Paragraph 8

(1)

Schedule 4B (transfers of value by trustees linked with trustee borrowing) is amended as follows.

(2)

In paragraph 1(1), omit “77,”.

(3)

In paragraph 3, omit—

(a)

in sub-paragraph (1), “77,”, and

(b)

sub-paragraph (2),

and in the heading before it omit “77,”.