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The Ports (Levy on Disposals of Land, etc.) Order (Northern Ireland) 1997
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Disposals within wholly-owned group
33. Sections 171 and 172 of the 1992 Act shall apply for the purposes of Article 19 of the 1994 Order as if the reference in subsection (1) of each of those sections to corporation tax on chargeable gains were a reference to levy under that Article 19 and as if the references in those sections to a group were to a wholly-owned group.
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