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Finance Act 2007 · s 26

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s 26Amendment of section 111

Section 111 of the principal Act is amended—

(a)

in subsection (1a)—

(i)

by substituting for the word “company” the word

“person”; and

(ii)

by inserting after the word “with” the words

“subsection 77(1)”; and

(b)

by deleting subsection (5).