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Statutory Instruments
Capital Gains Tax
Corporation Tax
Made
17th March 2020
Laid before the House of Commons
19th March 2020
Coming into force
10th April 2020
The Treasury make the following Regulations in exercise of the powers conferred by paragraph 48 of Schedule 5AAA to the Taxation of Chargeable Gains Act 1992(1).
1992 c. 12; Schedule 5AAA was inserted by paragraph 21 of Schedule 1 to the Finance Act 2019 (c. 1).
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