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Paragraph 155

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

In section 842A(3) of the Income and Corporation Taxes Act 1988 (local authorities)—

(a)

for paragraphs (a), (b) and (c) substitute—

“(a)

a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994”; and

(b)

in paragraph (e), for the words from “falling” to the end substitute “ such as is mentioned in paragraph (a) above ”.