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Finance Act 2006

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Changes over time for: Paragraph 21

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There are currently no known outstanding effects for the Finance Act 2006, Paragraph 21. Help about Changes to Legislation

21(1)In section 227(2) (employee share ownership trusts: conditions for roll-over relief) for “the trustees of a trust” substitute “ the trustees of a settlement ”.U.K.

(2)This paragraph shall have effect in relation to disposals made on or after 6th April 2006.

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