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

Chapter II U.K. Other provisions

Enterprise incentives U.K.

F1 67 Taper relief: assets qualifying as business assets. U.K.

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Textual Amendments

F1 S. 67 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(c)