216 Effect of change in ownership of trade, profession or vocation
Finance Act 1994 (1994 c 9) | Legislation

216  Effect of change in ownership of trade, profession or vocation

(1)–(4)ÌýÌýÌýÌý < . . . >

(5)     Subsection (3)(a) above—

(a)     except in its application to a trade set

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