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Legislation

Finance Act 1993

Crossheading Main benefit test

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Section 135 Loss disregarded if the main benefit.
Section 135A Sterling used if avoidance of gain is the main benefit.

Main benefit test
Sterling used if avoidance of gain is the main benefit.

Section 135A | Sterling used if avoidance of gain is the main benefit.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed