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2(1)In section 46C(3) of the Taxes Management Act 1970 (c. 9) (jurisdiction of Special Commissioners over certain claims) for paragraph (d) substitute—
“(d)sections 527 and 536 (reliefs in respect of royalties);”.
(2)This paragraph applies in relation to claims made in respect of payments actually receivable on or after 6th April 2001.
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