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18(1)In section 703 of the Taxes Act 1988 (cancellation of tax advantage) in subsection (5)(b) (which requires a notice under that section to specify the amount equal to tax at the lower rate on the amount there mentioned) for “lower rate” there shall be substituted “Schedule F ordinary rate”.
(2)This paragraph has effect for the year 1999-00 and subsequent years of assessment.
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