There are currently no known outstanding effects for the Finance Act 2012, Paragraph 49.
49(1)Section 249 of TCGA 1992 (grants for giving up agricultural land) is repealed.U.K.
(2)Accordingly, the italic heading before that section becomes “ Woodlands ”.
(3)The amendments made by this paragraph have effect in relation to disposals made on or after 6 April 2013.
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