Regulation 4 Amendments to the principal Regulations
For regulation 14 there shall be substituted the following regulation—
Annotations
Footnotes
- f1
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Section 438(1) was amended by paragraph 4(2) of Schedule 8 to the Finance Act 1995 (c. 4).
- f2
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Section 438(4) was substituted by paragraph 6(3) of Schedule 3 to the Finance (No. 2) Act 1997.