Capital Transfer Tax: Conditional Exemption

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:45 am on 10th July 1985.

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No. 111, in line 37, leave out from 'Act,' to end of line 38 and insert 'at the end there shall be added "or, where the property has been disposed of as mentioned in section 32A(5) above, before any event which apart from section 32A(5) would have been such a chargeable event."'.—[Mr. Peter Rees.]