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Section 61(5)

FSBRA 2013

But subsection (4) does not apply— in relation to sections 31D(1) to (6) , 35C, 38(1) to (6), 40B(1) to (4), 51, 52(6) and (8) and 54 of that Act, or where the context otherwise requires.

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Source: legislation.gov.uk · retrieved 2026-09-04