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4. In regulation 28 (Other returns and information), for paragraph (1) substitute—
“(1) Sections 20BA (orders for the delivery of documents) and 20BB (falsification etc of documents) of the 1970 Act, Schedule 23 to the Finance Act 2011(1) and Schedule 38 to the Finance Act 2012(2) apply for the purposes of establishing the amount of the repayment a borrower may be required to make under this Part as they apply for the purposes of establishing the amount in respect of which a person is chargeable to income tax.”.
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