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Paragraph 11

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

In section 130—

(a)

in subsection (3) for “Capital Gains Tax Act 1979” and “5” there shall be substituted “ Taxation of Chargeable Gains Act 1992 ”and “ 2 ”;and

(b)

in subsection (4) for “278 of the Income and Corporation Taxes Act 1970” there shall be substituted “ 178 or 179 of the Taxation of Chargeable Gains Act 1992 ”.