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Section 9

section 21a of the principal Act is amended—

of Finance Act 2013

ActIn forceProvision 9 of 65
Section 9

(a)

in the shoulder note, by inserting after the word

“company” the words “, limited liability partnership”;

and

(b)

by inserting after the word “company” wherever appearing the words “, limited liability partnership” except in subsection (5).

amendment of section 24