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Article 2

Original text. Later amendments are not shown.

In this Order, “section 152(1)” and “section 155” mean section 152(1) and 155 of the Taxation of Chargeable Gains Act 1992f1, respectively.

Annotations

Footnotes

f1

1992 c. 12. Section 155 was amended by section 86(1) and (4) of the Finance Act 1993.