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29.—(1) Regulation 14 of the AVC Regulations (Repayment of investments in certain cases) is amended in accordance with this regulation.
(2) In paragraph (1) for “section 598 of the Taxes Act (charge to tax: repayment of employee’s contributions)” substitute “the 2004 Act”.
(3) In paragraph (2), for “section 601 of the Taxes Act (charge to tax: payment to employers)” substitute “the 2004 Act”.
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