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2U.K.Schedule 18 to FA 1998 (company tax returns) is amended as follows.
3U.K.In paragraph 25(3)—
(a)insert “ or ” at the end of paragraph (b), and
(b)omit paragraph (d) and the “or” preceding it.
4U.K.In paragraph 42(4)—
(a)insert “ or ” at the end of paragraph (a), and
(b)omit paragraph (c) and the “or” preceding it.