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4. The amendments made to sections 48 and 49 of, and Schedule 14 to, SSFA 1998 by paragraphs 3 to 5 of Schedule 5 to the 2006 Act and the repeal in Part 6 of Schedule 18 to the 2006 Act of paragraph 1(1) to (6) of Schedule 14 to SSFA 1998 apply only in relation to financial years beginning on or after 1 April 2011.
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