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Clean Neighbourhoods and Environment Act 2005

Clean Neighbourhoods and Environment Act 2005

2005 CHAPTER 16

The Act

Commentary on Sections

Part 8: Architecture and the Built Environment
Commission for Architecture and the Built Environment
Section 93 Tax

239.The effect of section 93 is that the transfers from the old Commission to the Commission under this Part are tax neutral. They do not give rise to any tax, or conferred a tax advantage, on either body. This is achieved mainly by treating the Commission as the same person as the old Commission for tax purposes.

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