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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 6
- PART III
- Abatement not attributable to...
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Abatement not attributable to tax
17Where a gift would be abated owing to an insufficiency of assets and without regard to any tax chargeable, the gift shall be treated for the purposes of the following provisions of this Part of this Schedule as so abated.
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