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7. In regulation 21B(1)—
(a)in paragraph (1)(a) at the end add “other than section 37(3) societies”; and
(b)in paragraph (2), in the subsection (7) treated as added to section 438B of the Taxes Act, for “business fund” substitute “insurance fund”.
Regulation 21B was inserted by regulation 6 of S.I. 2001/3975; section 438B was inserted by paragraph 5 of Schedule 25 to the Finance Act 2001 (c. 9).
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