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Section 12

section 27 of the principal Act is amended—

of Finance Act 2013

ActIn forceProvision 12 of 65
Section 12

(a)

in paragraph (2)(b), by substituting for the word “five”

the word “four”;

(b)

in paragraph (2)(c), by substituting for the word “five”

wherever appearing the word “four”; and

(c)

in the proviso to subsection (3), by substituting for the word “five” wherever appearing the word “four”.

new section 34d