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Paragraph 24

(1)

CTA 2010 is amended as follows.

(2)

In section 312 (ring fence expenditure supplement: qualifying pre-commencement expenditure), omit subsections (8) and (9).

(3)

In section 1173, in Part 1 of the table in subsection (2), omit the entry relating to section 1083(5) of CTA 2009.

(4)

In Schedule 1, omit paragraph 671.