43 Relief on disposal of joint interests in land
Finance (No 2) Act 2023 (2023 c 30) | Legislation

43  Relief on disposal of joint interests in land

(1)     In section 248A of TCGA 1992 (roll-over relief on disposal of joint interests in land: conditions), at end insert—

“(8)     Section 248B applies in relation to cases where, immediately before the disposal, the land is held by a partnership

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