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(a)regulation 41 (modifications of Schedule 11 to the Finance Act 1996 as modified in relation to capital redemption business),
(b)regulation 42 (modifications of paragraph 18 of Schedule 12 to the Finance Act 1997), and
(c)regulation 43 (modifications of paragraph 4 of Schedule 6 to the Finance Act 1999).
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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