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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 10
- PART I
- Value of amounts due
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Value of amounts due
10In determining the value of a right to receive a sum due under any obligation it shall be assumed that the obligation will be duly discharged, except if or to the extent that recovery of the sum is impossible or not reasonably practicable and has not become so by any act or omission of the person to whom the sum is due.
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