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4. In relation to financial years beginning on or after 1st April 1998—
(a)in paragraph 2(12) of Schedule 2 to the 1992 Regulations, for “0.962” there is substituted “0.996”;
(b)in paragraph 8(1) of that Schedule, for “1.4 per cent.” there shall be substituted “1.1 per cent.”; and
(c)for Schedule 4 to the 1992 Regulations there shall be substituted the Schedule set out in the Schedule to these Regulations.
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