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Paragraph 27 Modifications to Part 5 (supplementary)

Original text. Later amendments are not shown.

Paragraph 23 (the economic interest test) of Schedule 5 to the Act has effect as if—

(a)

in sub-paragraphs (1) and (3), “the TRA or”, in each place where this occurs, were omitted; and

(b)

in sub-paragraph (3)(b), “, as the case may be,” were omitted.