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Resolved,
That—
(1) In paragraph 5(3) of Schedule 6 to the Finance Act 2000, for "paragraph 23(3)" there shall be substituted "paragraph 20(6)(a), 20B(6)(a), 23(3) or 24".
(2) This Resolution shall have effect in relation to supplies deemed to be made on or after 31st March 2003.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.