Finance Act 1986 (c.41) Finance Act 1986 (c.41)
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Sch. 14 para. 5 8 12 13 16-21 23 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
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