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Section 255A Hold-over relief for gains re-invested in social enterprisesF1

Schedule 8B to this Act (which provides relief in respect of gains re-invested in social enterprises) has effect.

Annotations

Textual amendments

F1

Ss. 255A-255E and cross-heading inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 12 para. 2