Finance Act, 1993
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 Application of section 85 of Finance Act, 1989 , and section 133 of Finance Act, 1993.  |   
 119.—In relation to a charge for tax arising by virtue of section 110 , section 85 (2) (b) (iii) of the Finance Act, 1989 , and section 133 (2) (b) (iii) shall not apply.  |