[61A Relief for] [special tax sites]

[61A  Relief for] [special tax sites]

[(1)     Schedule 6C provides for relief in the case of transactions relating to land in a [special tax site].

(2)     In that Schedule—

(a)     Part 1 contains definitions,

(b)     Part 2 makes provision about the relief,

(c)     Part 3 makes provision about the withdrawal

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