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Article 3

Original text. Later amendments are not shown.

Paragraph 6(1)(c)f1(reduction in non-deductible tax) shall not apply in relation to any prescribed accounting period beginning before the day appointed by article 2.

Annotations

Footnotes

f1

Paragraph 6(1)(c) was inserted by paragraph 5(2) of Schedule 1 to the Finance (No. 2) Act 2005 (c. 22).