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Regulation 3 Amendments to the principal Regulations

Original text. Later amendments are not shown.

In regulation 2(1)—

(a)

after the definition of “the principal section” there shall be inserted—

““section 57” means section 57 of the Finance Act 1991;”

(b)

for the definition of “section 149B(9)” there shall be substituted—

““section 271(9)” means section 271(9) of the Taxation of Chargeable Gains Act 1992;”

(c)

for the definition of subsections (1) to (3) of section 129 of the Income and Corporation Taxes Act 1988 there shall be substituted—

““subsection (1)”, “subsection (2)”, “subsection (2A)” and “subsection (3)”mean subsection (1), subsection (2), subsection (2A) and subsection (3) of the principal section as the case may be;”.