F1148CDeemed disposals at a loss under section 564(4) of ITTOIA 2005U.K.
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Textual Amendments
F1Ss. 148A-148C omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 8