In section 294 of the Taxes Act 1988 (companies with interests in land), after subsection (5) there shall be inserted—
This section shall have effect in relation to valuations which fall to be made after the passing of this Act.
Section 52: Valuation of interests in land.
Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General
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