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Finance Act 2016
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- UK Public General Acts
- 2016 c. 24
- SCHEDULE 15
- Paragraph 11
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11In section 8L (claims for brought-forward allowance)—
(a)in the heading, at the end insert “and downsizing addition”, and
(b)in subsection (1), after “(see section 8G)” insert “or for a downsizing addition for a person (see sections 8FA to 8FD)”.
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