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Finance Act 1996
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63(1)In section 271 of the Gains Act (miscellaneous exemptions) in subsections (1)(g) and (2), for “such extent as the Board are satisfied” there shall be substituted “ the extent ”.U.K.
(2)In subsection (2) of that section, in the second paragraph, the words “the Board are satisfied that” shall cease to have effect.
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