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In subsection (3) of section 213 of that Act (carry back of losses in respect of deemed annual disposal by insurance companies)—
at the beginning there shall be inserted "Subject to subsection (3A) below,"; and
for the "and" at the end of paragraph (c) there shall be substituted—canone of the intervening accounting periods is an accounting period in which the company joined a group of companies, and.
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Subsection (3) above has effect in relation to any intervening period ending on or after 17th March 1998.
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