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Art. 60a10
10 Inserted by No I of the FA of 19 June 2020 (AS 2020 2191, 2727; 2021 878No III 3; BBl 2020 4461; 2021 2515). Amended by Annex No 2 of the FA of 16 Dec. 2022, in force from 1 Jan. 2023 to 30 June 2024 (AS 2022 817; BBl 2022 1549). |