Finance Act 1999 (c. 16)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Enterprise investment scheme U.K.

F1 72 Deferred gains: application of taper relief. U.K.

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Textual Amendments

F1 S. 72 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(b)(i)