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Finance Act 2019

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Changes over time for: Paragraph 52

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There are currently no known outstanding effects for the Finance Act 2019, Paragraph 52. Help about Changes to Legislation

52U.K.In section 159 (non-residents: roll-over relief), in subsection (4), for the words from “the disposal—” to the end substitute “ the disposal would be chargeable to capital gains tax under section 1A(3)(a) or to corporation tax under section 2B(3). ”

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