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Finance Act 2012

Part 6: Miscellaneous provision and interpretation

53.Paragraph 36 specifies parts of the Taxes Management Act 1970 (TMA) which apply to this Schedule.

54.Paragraph 37 sets out which taxes are covered by this Schedule.

55.Paragraphs 38, 39, 41 and 42 cover how certain terms should be interpreted for the purposes of this Schedule.

56.Paragraph 40 provides that a loss of tax is taken to have been brought about even if subsequently recovered or properly accounted for.

57.Paragraph 43 describes the relationship between this Schedule and other enactments.

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