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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 8
- PART I
- Channel Islands and Isle...
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Channel Islands and Isle of Man
10This Part of this Schedule applies in relation to land or activities carried on in the Channel Islands or the Isle of Man as if the land were situated or the activities were carried on in the United Kingdom ; and the multiplied rental value of agricultural property in the Channel Islands or the Isle of Man shall be the same fraction of its agricultural value as in the case of agricultural property in Northern Ireland.
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