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Statutory Instruments
TAXES
Made
18th February 1988
Laid before the House of Commons
18th February 1988
Coming into force
11th March 1988
The Treasury, in exercise of the powers conferred on them by section 92 of the Capital Gains Tax Act 1979(1), hereby make the following Regulations:
1979 c. 14; section 92 was amended by section 40(3) and (4) of the Finance Act 1987 (c. 16).
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