Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Chargeable gains

Taper relief: minor amendments
47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 47 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(e)(i)