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Section 51A Co-owners etc. of buildings and land

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Amendments

Section 51A was prospectively inserted by Finance Act 1995 section 26(1) with effect from a date to be later appointed. However, before an effective date was appointed, Finance Act 1995 section 26 was repealed by S.I. 2008/1146 article 5(2)(a) (Finance Act 2006 section 17(3)) from 1 June 2008.

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