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Paragraph 254

(1)

Amend section 49 (car or motor cycle hire: supplementary) as follows.

(2)

In subsection (2)(a) omit “(see subsection (3))”.

(3)

For subsections (3) to (5) substitute—

“(3)

For this purpose “hire-purchase agreement” has the meaning given by section 998A of ITA 2007.”