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SCHEDULE 10SGroup relief

[F1PART 3ASRecovery of relief

Textual Amendments

Recovery of reliefS

42AThis Part applies where—

(a)relief under this schedule is withdrawn or partially withdrawn and tax is chargeable,

(b)the amount so chargeable has been finally determined, and

(c)the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.]