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8.—(1) Amend regulation 10(1) as follows.
(2) In Table 4 after item 11 insert—
12. A purchased life annuity to which section 656 of the Taxes Act applies. | The capital element of the annuity as defined and calculated in section 656 of the Taxes Act. |
This regulation was amended by regulation 9 of S.I. 2003/732.
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