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Finance Act 2002
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Changes over time for: Section 46
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- 24/07/2002- Amendment
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F146 Taper relief: holding period for business assetsU.K.
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Textual Amendments
F1S. 46 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(e)(i)
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