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Paragraph 239 F1

United Kingdom Repealed

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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Annotations

Textual amendments

F1

Sch. 1 para. 239 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)