F192A Restriction of exemption in the case of residential property etcU.K.
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Textual Amendments
F1Ss. 92-92B repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 7(1) (with Sch. 39 paras. 7(3), 11-13)