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Part 4U.K.Real Estate Investment Trusts

Capital gainsU.K.

F1124Corporation taxU.K.

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Textual Amendments

F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)

Modifications etc. (not altering text)

C1S. 124 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(6) (subject to reg. 14)