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3. On the coming into force of these Regulations, for the purposes of—
(a)paragraph 9 of Schedule 6 to the Finance Act 1994,
(b)paragraph 22 of Schedule 7 to that Act,
(c)section 78 of the Value Added Tax Act 1994, and
(d)paragraph 29 of Schedule 5 to the Finance Act 1996,the rate applicable under section 197 of the Finance Act 1996 shall be 6 per cent. per annum.
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