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Section 49

section 39 of the principal Act is amended—

of Finance Act 2013

ActIn forceProvision 50 of 65
Section 49

(a)

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

(b)

in paragraph (2)(b), 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 50