Related Commentary  Related HMRC Manuals

27(1)  [Repealed by FA 1972, s. 134 and Sch. 28, Pt. XI.]

27(2)  [Substitutes FA 1930, s. 42(2), (3).]

27(3)  The said section 42 shall not apply to any instrument executed on or after the said 1st August unless it is also shown to the satisfaction of the Commissioners that the instrument was not executed in pursuance of or in connection with an arrangement whereunder –

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