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Finance Act 1996

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Changes over time for: Paragraph 46

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There are currently no known outstanding effects for the Finance Act 1996, Paragraph 46. Help about Changes to Legislation

46U.K.In section 30(4) of the Gains Act (section not to apply if it is shown that there was no tax avoidance purpose) for “if it is shown that” there shall be substituted “ in a case where ”.

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