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Finance Act 1994
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4In relation to any person to whom paragraph 1 or 2 above applies—
(a)that Act shall have effect as if “document” had the same meaning as in Chapter IV of Part I of this Act, and
(b)that Act and this Schedule shall have effect as if any reference to the production of any document, in the case of information recorded otherwise than in legible form, were to producing a copy of the information in legible form.
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