SCHEDULES
SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.
The Taxation of Chargeable Gains Act 1992
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In section 181(1)(b) of the Gains Act (sections 178 and 179 not to apply where it is shown that merger was bona fide) the words “it is shown that”, and the word “that” in the second place where it occurs, shall cease to have effect.