Section 31A of the M1Taxation of Chargeable Gains Act 1992U.K.
Marginal Citations
F117U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 29 para. 17 repealed (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 5(c)