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Section 109A Additional requirement in case of minority shareholdings

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Amendments

Section 109A repealed by Finance Act 1996 section 205 and Schedule 41 Part VI with effect in relation to any transfer of value on or after 6 April 1996 and, for the purposes of any charge to tax by reason of an event occurring on or after 6 April 1996, in relation to transfers of value before that date.

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