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Income Tax Act 2007
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125(1)Section 655 applies only if—U.K.
(a)in the case of overseas securities, the agreement to sell the securities mentioned in section 654(2) is entered into after 5 November 1996, and
(b)in any other case, the agreement to sell the securities so mentioned is entered into after 30 April 1995.
(2)In sub-paragraph (1) “overseas securities” has the same meaning as in Part 11 (see section 567).
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