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Paragraph 11 F1

(1)

The Treasury may by order provide that, for the purposes of the taxable property provisions, any specified description of tangible moveable property is treated as not being taxable property.

(2)

An order under this paragraph may include provision having effect in relation to times before it is made.

Annotations

Textual amendments

F1

Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13