Part III

Income Tax, Corporation Tax and Capital Gains Tax
Chapter II

Other provisions

Enterprise incentives

Taper relief: taper for business assets.
66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 66 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c)