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Paragraph 23 I1

England and Wales

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

(1)

Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.

(2)

In the heading, omit “: early relevant years”.

(3)

In paragraph (1), for “an early” substitute “a”.

Annotations

Commencement

I1

Sch. para. 23 in force at Royal Assent, see s. 19(1)(c)