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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 22
- Paragraph 3
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3(1)Section 224 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
(2)In subsection (1) (gain accruing from disposal of dwelling-house part of which is used exclusively for purposes of trade etc: relief to apply only to portion of gain) for “accrues from” substitute “accrues on”.
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