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Legislation

Finance Act 2006

Crossheading Capital gains

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Section 124 Corporation tax
Section 125 Movement of assets out of ring-fence
Section 126 Movement of assets into ring-fence
Section 126A Demergers
Section 127 Interpretation

Capital gains
Demergers

Section 126A | Demergers

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed