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Section 19

Subsection 107c(10a) of the principal Act is amended—

of Finance Act 2021

ActIn forceProvision 20 of 71
Section 19

(a)

in paragraph (a), by inserting after the words “company,”

the words “limited liability partnership,”;

(b)

in paragraph (c), by inserting after the words “company,”

the words “limited liability partnership,”; and

(c)

in the proviso, by inserting after the words “company,”

the words “limited liability partnership,”.