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Statutory Instruments
Income Tax
Capital Gains Tax
Made
10th June 2015
Laid before the House of Commons
10th June 2015
Coming into force
1st July 2015
2005 c.5; sections 694 and 701 were amended, and section 695A was inserted, by section 40 of the Finance Act 2011 (c.11), sections 695 and 696 were amended by paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11), section 701(5) was inserted by section 40 of the Finance Act 2008 (c.9).
1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c.34), section 64(2) of the Finance Act 1995 (c.4), paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 and section 40(7) of the Finance Act 2011.
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