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8In this Part an “appropriate authority” means a Minister of the Crown, or devolved authority, that could have made the proposed modification—
(a)under section 2(2) of the European Communities Act 1972 immediately before the repeal of that section by section 1, or
(b)under section 56 of the Finance Act 1973 immediately before the amendment of that section by paragraph 17 of Schedule 8.
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