63 Qualifying material: special provisions
Finance Act 1996 (1996 c 8) | Legislation

63  Qualifying material: special provisions

(1)     This section applies for the purposes of section 42 above.

(2)     The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance

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