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4. For rule 80A(3)(a) and (b), substitute—
“(3) Paragraphs (3A) to (3F) apply where an officer of the court has been appointed receiver for a patient until the termination of such proceedings.
(3A) A fee as set out in paragraph 4B of the Appendix shall be payable in respect of completing an Inland Revenue tax return on behalf of the patient.
(3B) A receivership administration fee as set out in paragraph 4C of the Appendix shall be payable on the first or any subsequent anniversary of any such appointment where that anniversary falls within the period beginning with 1st April 2006 and ending on 31st March 2007.
(3C) At the end of the period mentioned in paragraph (3B) above, a receivership administration fee in respect of any such appointment shall be payable on 31st March 2007, and on the same date in each year thereafter.
(3D) But in any case the court may direct that a receivership administration fee is payable at any other time during those proceedings or at their termination.
(3E) Where the period for which the administration fee is payable is less than one year, the amount of the fee payable shall be such proportion of the full fee as that period bears to one year.”
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