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SCHEDULEE+WConsequential provision

PART 2E+WProvision consequential on sections 5 and 6

23(1)Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.E+W

(2)In the heading, omit “: early relevant years”.

(3)In paragraph (1), for “an early” substitute “a”.

Commencement Information

I1Sch. para. 23 in force at Royal Assent, see s. 19(1)(c)