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Schedule 9, Part 2, paragraph 5(2)

ECCTA 2023

In section 157 (recoverable amount)— in subsection (4)(c), for “or 303Z14(4)” substitute “, 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4)”; in subsection (4)(d), after “303Q(1)” insert “or 303Z44(1)”.

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