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Income Tax Act 2007

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Changes over time for: Paragraph 122

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Version Superseded: 17/07/2013

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Point in time view as at 06/04/2007.

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122(1)This paragraph applies if the agreement to sell the securities to the interim holder was made before 9 April 2003.U.K.

(2)Section 608(3) has effect as if for “benefits and risks” there were substituted “ benefits or risks ”.

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