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161U.K.Chapter 15 of Part 15 has effect for return periods which—
(a)fall within accounting periods ending on or after 6 April 2007, and
(b)end on or after that date.
161U.K.Chapter 15 of Part 15 has effect for return periods which—
(a)fall within accounting periods ending on or after 6 April 2007, and
(b)end on or after that date.