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Paragraph 63

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In section 271 of the Gains Act (miscellaneous exemptions) in subsections (1)(g) and (2), for “such extent as the Board are satisfied” there shall be substituted “ the extent ”.

(2)

In subsection (2) of that section, in the second paragraph, the words “the Board are satisfied that” shall cease to have effect.