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15. In regulation 142 (commutation: small pensions)(1)—
(a)in paragraph (1) for “as defined in paragraph 7 of Schedule 29 to” substitute “within the meaning of section 166 of”;
(b)in paragraph (2) delete “as defined in paragraph 7 of Schedule 29 to the Finance Act 2004”.
Regulation 142 was substituted by S.R. 2007 No. 152.
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