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Section 15

Section 49 of the principal Act is amended—

of Finance Act 2014

ActIn forceProvision 15 of 52
Section 15

(a)

in paragraph (1d)(a), by substituting for the words “any deferred annuity” the words “premium for deferred annuity”; and

Finance 13

(b)

in subsection (3), by inserting after the words “subsection (1)”

the words “and (1d)”.

amendment of section 60AA