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Paragraph 23 Acquisition costs

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

The basis used for the determination of amounts for acquisition costs (other than commission) payable in the financial year in question and carried forward to the next financial year, as shown at line 22 of Form 22 and line 42 of Form 24, shall be stated by way of a supplementary note to those Forms.