CHARGEABLE GAINS: VALUE SHIFTING

36  Nothing in this Part of this Act and nothing done under it is to be regarded as a scheme or arrangement for the purposes of section 30 of the 1992 Act (tax-free benefits).

CHARGEABLE GAINS: CONSEQUENTIAL AMENDMENT

37  [Omitted by FA 2008, s. 8 and Sch. 2, para. 70(e)(ii).]

History

Para. 37 omitted by FA 2008, s. 8 and Sch. 2, para. 70(e)(ii), with effect in relation to disposals on or after 6 April 2008.


GROUP RELIEF

38  The existence of the powers of the Secretary of State or the Authority under this Part of this Act is not to be regarded (and nothing else in that Part is to be regarded) as–

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