Finance (No. 2) Act 2015 Sch 7 para 112

Sch 7 para 112

The following provisions— paragraph 28, so far as relating to the repeal of section 349(3) of CTA 2009, and paragraph 50, so far as relating to the repeal of section 454 of CTA 2009, have effect where conditions A and B in section 454 of CTA 2009 were first met in relation to the asset on or after the day on which this Act is passed.

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