There are currently no known outstanding effects for the Finance Act 2004, Paragraph 3.
3(1)Section 224 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.U.K.
(2)In subsection (1) (gain accruing from disposal of dwelling-house part of which is used exclusively for purposes of trade etc: relief to apply only to portion of gain) for “accrues from” substitute “ accrues on ”.
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