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Regulation 127 Taxation of Chargeable Gains Act 1992

Original text. Later amendments are not shown.

In Schedule 5Bf1 (enterprise investment scheme: re-investment), in paragraphs 3, 4, 5, 8, 12, 16 and 19, after “marriage”, in each place, insert “or civil partnership”.

Annotations

Footnotes

f1

Schedule 5B is introduced by section 150C of the Taxation of Chargeable Gains Act 1992. Section 150C and Schedule 5B were inserted by section 67 of, and paragraph 4 of Schedule 13 to, the Finance Act 1995 (c.4).