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Statutory Instruments
Income Tax
Capital Gains Tax
Made
10th October 2016
Laid before the House of Commons
10th October 2016
Coming into force
1st November 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, section 40(6) of the Finance Act 2011 and section 27(2) of the Finance Act 2016 (c. 24).
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