Sch 12 para 145
In section 288(3A) of the Taxation of Chargeable Gains Act 1992 (meaning of “the no gain/no loss provisions”), at the end insert— (l) paragraph 1(2) or 4 of Schedule 2 to the Postal Services Act 2011.
Postal Services Act 2011 Sch 12 para 145
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