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Assignment of rights: transferor treated as making separate acquisition Assignment of rights: transferor treated as making separate acquisitionF1

  1. 5Paragraph 5

Annotations

Textual amendments

F1

Sch. 2A inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 3