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Finance Act 2012

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Point in time view as at 17/07/2012.

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3U.K.In section 198 (election to apportion sale price on sale of qualifying interest)—

(a)in subsection (1), after “item 1” insert “ or 9 ”, and

(b)in subsection (2)(a), after “item 1” insert “ or (as the case may be) 9 ”.

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