37 Roll-over relief
Finance Act 2012 (2012 c 14) | Legislation

37  Roll-over relief

(1)     In section 155 of TCGA 1992 (roll-over relief: relevant classes of assets), in the entry for Class 7A, for “Council Regulation (EC) No 1782/2003” substitute “Council Regulation (EC) No 73/2009”.

(2)     In section 86 of FA 1993, for subsection (2) (power to add to classes specified in section

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