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Amendment made: No. 60, in page 290, line 48, leave out from 'above' to end of line 50 and insert
'(?the deemed single interest") were an interest of—
- (i) except in a case to which sub-paragraph (ii) below applies, the person in respect of whose interest or previous interest the payment is made;
- (ii) in a case where the person entitled to receive the payment is any other person who has or has had an interest which is deemed to be comprised in the deemed single interest, that other person; and'.—[Sir George Young.]