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Paragraph 218

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

In section 271 (other miscellaneous exemptions), for subsection (1)(c) substitute—

“(c)

any gain accruing to a person from his acquisition and disposal of assets held by him as part of a fund—

(i)

mentioned in section 614(2) of the Taxes Act,

(ii)

to which section 615(3) of the Taxes Act applies, or

(iii)

mentioned in section 648, 649, 650, 651 or 653 of ITEPA 2003;”.