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The Ports (Levy on Disposals of Land, etc.) Order (Northern Ireland) 1997
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Time of disposal
4. Subject to the provisions of this Order, the time at which a disposal of relevant land or a relevant estate in land is to be regarded for the purposes of Article 19 of the 1994 Order as being made is the time at which it is made, or is to be regarded as being made, for the purposes of the 1992 Act.
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