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Finance Act 1974
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15Paragraph 10 or, as the case may be, 12 and paragraphs 13 and 14 above shall apply to a loan within paragraph 9(c) or 11(c) above as if it, and any loan it replaces, were one loan, and so that—
(a)references to the application of the proceeds of the loan are references to the application of the proceeds of the original loan; and
(b)any restriction under paragraph 13 above which applies to any loan which has been replaced shall apply to the loan which replaces it.
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