Any medical authority1 which has power for the time being to grant surgical degrees may, notwithstanding anything in any enactment, charter or other document, hold examinations in dentistry and grant licences certifying the fitness of the holders to practise dentistry, and the holders' names must be entered on a list of licentiates in dentistry to be kept by the medical authority2.
A dental authority3 must admit to the examinations held by it to qualify for a degree or licence in dentistry any person desirous of being examined who has complied with its regulations, if any, as to education4. However, a
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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