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4.—(1) The duty in section 35A(2) of the WIA (remuneration and standards of performance) shall first apply in relation to the first financial year of a company which ends on or after 31st March 2005.
(2) The duty in section 35A(5) of the WIA shall first apply in relation to the first financial year of a company which begins on or after 1st April 2005.
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