Introductory Text
1.Citation and commencement
2.Relief for chargeable gains on exchanges of joint interests in land
3.Certain employee legal costs paid by employer not taxed
4.Groups of companies arrangements: stamp taxes
5.In section 42 of the Finance Act 1930 (relief from...
6.The amendments made by articles 4 and 5 have effect...
7.In Schedule 7 to the Finance Act 2003, after paragraph...
8.In paragraph 2 of Schedule 7 to the Finance Act...
9.The amendments made by articles 7 and 8 have effect...
Signature
Explanatory Note
