Taxes Consolidation Act 1997 Schedule 32 paragraph 25

Disposals in the Year 1993–94 of Units in Certain Unit Trusts

Paragraph 25 of Schedule 32 provided a capital gains tax exemption for the year 1993–94 in respect of units held in unit trusts whose assets consisted entirely of government securities or other assets exempt under section 19 of the Capital Gains Tax Act 1975.

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