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Article 3

Original text. Later amendments are not shown.

In paragraph 2(3AA)(b)f1 for “sub-paragraph (3AAA)” substitute “sub-paragraphs (3AAA) or (3B)”.

Annotations

Footnotes

f1

Sub-paragraph (3AA) was inserted by section 37(2) of the Finance Act 1997 (c. 16) and amended by S.I. 1999/593.