Taxes Management Act 1970 (c. 9)
This section has no associated Explanatory Notes
296In section 12(5) (information about chargeable gains) for “section 100(2) of the principal Act” substitute “section 163 of CTA 2009”.
296In section 12(5) (information about chargeable gains) for “section 100(2) of the principal Act” substitute “section 163 of CTA 2009”.