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Finance Act 1998

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This is the original version (as it was originally enacted).

Relief for loss on disposal of shares

18(1)In subsection (2) of section 305A of the Taxes Act 1988, for the words “576(2) and (3)” there shall be substituted the words “576(1) to (3)”.

(2)This paragraph has effect in relation to disposals made on or after 6th April 1998.

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