Direct Tax Acts, Finance Act 2010
1032Restrictions on certain reliefsITA67 s153; FA74 s6(2) and Sch 1 Pt I par1(vii)(d); FA94 s155; FA96 s132(1) and Sch5 PtI par1(7)
(1) Except where otherwise provided by this section, an individ...
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