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For the words " one-half " and the words " two hundred and twenty-five pounds " in subsection (2) of section forty of the [17 & 18 Geo. 5. c. 10.] Finance Act, 1927 (which provides for a further deduction of tax equal to one-half of the tax remaining chargeable after the deductions therein referred to have been made or to one-half the tax at the standard rate on two hundred and twenty-five pounds, whichever is the less), there shall be substituted respectively the words " five-ninths " and the words " two hundred and fifty pounds."
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