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Finance Act 2018

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Changes over time for: Paragraph 9

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There are currently no known outstanding effects for the Finance Act 2018, Paragraph 9. Help about Changes to Legislation

9U.K.In section 259DB (meaning of “hybrid transfer arrangement”, “underlying instrumentetc), at the end insert—

(7)For the purposes of subsection (4) references to tax include any qualifying capital tax within the meaning given by section 259DD(11).

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