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Finance Act 1988
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9In relation to disposals on or after 6th April 1988, section 115 of the Capital Gains Tax Act 1979 (under which relief is reduced where assets are used for differing purposes during the period of ownership) shall have effect with the insertion after subsection (7) of the following subsection—
“(7A)In this section “period of ownership” does not include any period before 31st March 1982.”
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