Finance (No. 2) Act 2008

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Amendment of section 279 (purchases of certain buildings or structures) of Principal Act.

19.— Section 279 of the Principal Act is amended, as respects a sale of the relevant interest in a building or structure which occurs on or after 14 October 2008—

(a) in subsection (2) by substituting “2 years” for “one year” in both places where it occurs, and

(b) in subsection (3) by substituting “2 years” for “one year” in each place where it occurs.