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Paragraph 526

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

(1)

Amend section 15 (qualifying activities) as follows.

(2)

In subsection (1)—

(a)

in paragraph (b) for “Schedule A” substitute “ property ”,

(b)

in paragraph (f) after “listed in” insert “ section 12(4) of ITTOIA 2005 or ”.

(3)

In subsection (3)(a) for “Schedule A” substitute “ property ”.