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Finance Act 2006

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1U.K.In section 271 of TCGA 1992 (exemptions), after subsection (1A) insert—

(1B)But subsection (1A) does not prevent such a gain from being treated as a chargeable gain for the purposes of sections 185F to 185I of the Finance Act 2004 (scheme chargeable payments: gains from taxable property).

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