# Finance Act 1986, Paragraph 4


The repeal of section 107(3) of the Finance Act 1972 has effect where a company ceases to carry on a trade, or part of a trade, after 18th March 1986, subject to the application of section 42(3) of this Act with the words “the repeal does not” substituted for “those amendments do not”.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-23/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.