Finance Act 1985 (c. 54)

SCHEDULES

SCHEDULE 26 U.K. Capital Transfer Tax: Conditional Exemption

Consequential amendments U.K.

14 In Schedule 6 to the M1 Value Added Tax Act 1983, in item 3 of Group 11, after “32(4)” there shall be inserted “or 32A (5) or (7)”.

Marginal Citations

M1 1983 c. 55