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Statutory Instruments
Income Tax
Capital Gains Tax
Made
14th March 2016
Laid before the House of Commons
15th March 2016
Coming into force
6th April 2016
2005 c. 5; sections 694 and 701 were amended 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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