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5(1)Section 12 of the [985 c. 16.] Finance Act 1895 (property vested by Act or purchased under statutory powers) does not require any person who is authorised to purchase any property as mentioned in that section on or after 28th March 2000 to include any intellectual property in the instrument of conveyance required by that section to be produced to the Commissioners.
(2)If the property consists wholly of intellectual property no instrument of conveyance need be produced to the Commissioners under that section.
(3)This paragraph applies where the Act mentioned in that section, and by virtue of which property is vested or a person is authorised to purchase property, is passed on or after 28th March 2000.
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