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Coal Industry Act 1994

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Changes over time for: Cross Heading: Chargeable gains: section 41 of the 1992 Act

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Point in time view as at 19/09/1994.

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Coal Industry Act 1994, Cross Heading: Chargeable gains: section 41 of the 1992 Act is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Chargeable gains: section 41 of the 1992 ActU.K.

5U.K.Subject to paragraph 21 below, section 174(1) of the 1992 Act (which applies section 41 of that Act to cases where assets have been acquired without gain or loss) shall have effect, without prejudice to paragraph 2 above, where there has been a relevant transfer as if the property to which the transfer relates had been transferred to the transferee, and acquired by him, in relevant circumstances (within the meaning of that section).

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