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Finance Act 2012

Schedule 17 Part 3

132.Paragraph 36 applies where Part 1 of this Act re-enacts an enactment that has been repealed by the legislation. It provides that any statutory instrument which was made under a provision repealed by this legislation and which has effect for accounting periods ending on 31 December 2012 has effect in relation to subsequent accounting periods as if it had been made under the corresponding provision in this legislation.

133.Paragraphs 37 and 38 give HM Treasury a power to make further transitional provisions by way of regulations.

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