F1Restriction of profits and losses on strips by reference to original acquisition costU.K.
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Textual Amendments
F1Sch. 13 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 490, Sch. 3 (with Sch. 2)