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Finance Act 2019

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Changes over time for: Paragraph 15

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There are currently no known outstanding effects for the Finance Act 2019, Paragraph 15. Help about Changes to Legislation

15U.K.This Part applies if—

(a)the seller and the purchaser have jointly made a TTH election in respect of the TTH asset, and

(b)the TTH election has been approved by an officer of Revenue and Customs (see paragraphs 61 and 62).

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