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9. For the purpose of section 30(8) (no cancellation of an appropriate scheme certificate shall have effect from a date earlier than that on which the cancellation is made except in prescribed circumstances) the prescribed circumstance is where the Department considers that the scheme has failed to satisfy the requirements for continuing to be an appropriate scheme before the date cancellation is made and in such a case the date of effect of the cancellation—
(a)shall not be a date other than 6th April in any year; and
(b)shall not be earlier than 6th April in the tax year in which the Department considers that the scheme first failed to satisfy those requirements.
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