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Paragraph 372

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

In section 42(7) (procedure for making claims etc.) omit the “and” before paragraph (d) and after that paragraph insert

“and

(e)

sections 111(1), 126(2), 129(2), 143, 185, 194 and 326 of ITTOIA 2005.”