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<p>Legislation was introduced with effect from 6 December 2010 to address avoidance
schemes under which profits were said to fall out of account, or tax relief for losses
were claimed, as a result of the way in which financial assets were recognised in
accounts. Since that date, existing schemes have been unwound and there have been
no further known iterations of these schemes. The measure has therefore been successful
in protecting revenues, but it is not possible to say how much would otherwise have
been lost.</p>
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