72 Replacement and alteration of tools
Finance Act 2016 (2016 c 24) | Legislation

72  Replacement and alteration of tools

(1)     Omit the following provisions (replacement and alteration of trade tools)—

(a)     section 68 of ITTOIA 2005 and the italic heading before that section, and

(b)     section 68 of CTA 2009 and the italic heading before

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