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Finance Act 1996
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26In section 468L(5) of that Act (interest distributions), for the words from the beginning to “complied with” there shall be substituted “Nothing in subsection (2) above or Chapter II of Part IV of the Finance Act 1996 (loan relationships) shall require any amount relating to an interest distribution to be brought into account for the purposes of that Chapter otherwise than by virtue of paragraph 4(4) of Schedule 10 to that Act; but the interest distributions of an authorised unit trust for a distribution period”.
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