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6.—(1) In the application, for the purposes of Article 19 of the 1994 Order, of section 38(1)(b) of the 1992 Act there shall, in relation to relevant land and a relevant estate in land, be excluded from the sums allowable any expenditure incurred before the beginning of the levy period.
(2) Section 38(1)(b) and (c) of the 1992 Act shall apply for the purposes of Article 19 of the 1994 Order as if—
(a)in paragraph (b) the words “or in the market value” appeared after the words “in the state or nature”; and
(b)paragraph (c) included a reference to the costs of obtaining a valuation for the purposes of—
(i)Article 36(5); or
(ii)paragraph 6 or 7 of Schedule 3.
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