# Finance Act 1996, Paragraph 63


(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.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.