F1Change of state of property to be disregardedE+W
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Textual Amendments applied to the whole legislation
F1Act repealed (with effect in relation to financial years beginning on or after 1.4.2024) by Non Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 18(1)(c) (with Sch. para. 18(2))