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Section 34 Transactions treated as a reorganisation of share capital.F1

United Kingdom Repealed

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Annotations

Textual amendments

F1

S. 31 substituted for ss. 31-34 (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 2