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Finance Act 2018
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- UK Public General Acts
- 2018 c. 3
- SCHEDULE 5
- Paragraph 14
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14Regulations under paragraph 13—
(a)may make different provision for different purposes;
(b)may provide for any of those amendments to come into force on or by reference to a day that is—
(i)earlier than the day on which the regulations are made, but
(ii)not earlier than the day on which this Act is passed.
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