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Regulation 2 Application of rules

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

The rules contained in these Regulations are to apply to the making for any financial year beginning on or after 1st April 1993 of the calculations required by item T in sections 33(1) and 44(1) and item TP in sections 34(3), 45(3) and 48(3) and (4).