Finance Act (No.2) 1997 (c. 58)
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497In section 37(7) (interest to be paid gross) for “sections 722A(5) and 730C(9), and in paragraph 3A(2)(a) of Schedule 23A, (which all” substitute “section 722A(5), and in paragraph 3A(2)(a) of Schedule 23A, (which”.