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SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 7Miscellaneous

Grants for giving up agricultural land

49(1)Section 249 of TCGA 1992 (grants for giving up agricultural land) is repealed.

(2)Accordingly, the italic heading before that section becomes “Woodlands”.

(3)The amendments made by this paragraph have effect in relation to disposals made on or after 6 April 2013.