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Finance Act 1974
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15Where an interest in land is under subsection (1) of the principal section or sub-pararaph (3) of paragraph 2 of this Schedule deemed to have been disposed of, the consideration for which the disposal is deemed to have been made, shall for the purposes of Part III of the Finance Act 1965 (capital gains) be disregarded if, had it been actually paid, it would under paragraph 2 of Schedule 6 to that Act fall to be excluded from the consideration for the disposal taken into account in the computation under that Schedule of the gain accruing on the disposal.
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