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Section 13

Section 120 of the principal Act is amended—

of Finance Act 1986

ActIn forceProvision 13 of 25
Section 13

(a)

by deleting the word “or” at the end of paragraph (c);

(b)

by substituting for the comma the sign and word “; or”

at the end of paragraph (d); and

(c)

by inserting after paragraph (d) the following new paragraph

(e)

:

“(e) fails to comply with a direction given under section 107,”.