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Finance Act 1996
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12In section 231(3A) of the Taxes Act 1988 (restriction of tax credit where certain arrangements made by close investment-holding companies)—
(a)in the words preceding paragraph (a), the words “it appears to the inspector that” shall cease to have effect; and
(b)in the words following paragraph (b), for “appears to the inspector to be” there shall be substituted “is”.
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