Section 214C Gains not eligible for taper relief.F1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
S. 214C and cross-heading omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 35
Notes on Re-organisations of mutual businesses
Textual amendments
- F1
S. 214C and cross-heading inserted (with effect in accordance with s. 121(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 21 para. 7