FA82/SCH13/PARA3 (3)

Special rules applied where an asset was acquired-

(1)from the spouse of the person disposing of the asset and TCGA92/S58, see CG22200+ applied; or

(2)from a company within the same group as the company acquiring the asset and either TCGA92/S139 or TCGA92/171, applied to the transfer, see CG52800+ and CG45300+; or

(3)after 5 April 1983 and consisted of land, from an existing constituency association by a successor association and TCGA92/S264, applied.

(4)within FA82/S148 from the Hops Marketing Board (now repealed 2004).

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