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Section 26

section 91 of the principal Act is amended—

of Finance Act 2013

ActIn forceProvision 26 of 65
Section 26

(a)

in subsection (1), by substituting for the word “six” the word “five”;

(b)

in the proviso to subsection (2), by substituting for the word “six” the word “five”; and

(c)

in subsection (4), by substituting for the word “six” the word “five”.

amendment of section 103