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Finance Act 1996
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27In section 397(3) of the Taxes Act 1988 (farming and market gardening: relief not to be restricted in certain cases)—
(a)for “, if it is shown by the claimant” there shall be substituted “in any case”; and
(b)for the word “that”, at the beginning of each of paragraphs (a) and (b), there shall be substituted “where”.
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