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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Leases

  • Section 106 Leases of land and other assets.
  1. Leases
  2. Leases of land and other assets.

Section 106 | Leases of land and other assets.

From legislation.gov.uk

Schedule 3 to this Act shall have effect as respects leases of land and of other assets.

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