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Paragraph 2

United Kingdom

The disposal of an object with respect to which capital transfer tax is not chargeable by virtue of F1paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Capital Transfer Tax Act M11984.

Annotations

Textual amendments

F1

Words substituted by virtue of Capital Transfer Tax Act 1984 (c. 51, SIF 65), Sch. 8 para. 24 (group 11 being therein referred to as group II)

Marginal citations

M1

1984 c. 51 (65)

Notes on the whole Act

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)