559When disposals involve guaranteed returnsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 4 Ch. 12 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 13(2)