| http://www.w3.org/ns/prov#value | - '(1) For the financial year 1977???78 and subsequent years the sums allowable as a deduction from the consideration for the disposal of an asset pursuant to paragraph 4 of Schedule 6 of the Finance Act 1965 shall be altered in accordance with the formula set out below, and any reference in the enactments relating to capital gains tax to any such sums shall be construed as a reference to such sums
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