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Paragraph 32 Taxes Management Act 1970

United Kingdom

In Schedule A1 (as inserted by section 60(3) of F(No.2)A 2017), in paragraph 8 (end of period statement)—

(a)

for sub-paragraph (2) substitute—

“(2)

“Relevant period” means a tax year.”;

(b)

omit sub-paragraph (6)(b).