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Paragraph 47

Original text. Later amendments are not shown.

In section 192 of TCMAf1 (interpretation), in subsection (2), insert at the appropriate place —

  • ““tax credit” (“credyd treth”) means a tax credit under regulations made under section 54 of LDTA;”.

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Footnotes

f1

Section 192 was amended by LTTA, Schedule 23, paragraph 70 and by LDTA, Schedule 4, paragraph 19.