Finance Act, 1997
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Amendment of section 110A (clearance on sale of certain residential property) of Finance Act, 1983 . |
132.—Section 110A of the Finance Act, 1983 (inserted by the Finance Act, 1993 ) shall have effect, and shall be deemed always to have had effect, as if the following definition were inserted after the definition of “consideration”: | |
“‘general exemption limit’ has the meaning assigned to it by section 100;”. |