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Finance Act 1999
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Finance Act 1999, Section 84 is up to date with all changes known to be in force on or before 04 March 2025. 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.
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Changes and effects yet to be applied to Section 84:
84 Lloyd’s: roll-over relief.U.K.
(1)In section 155 of the M1Taxation of Chargeable Gains Act 1992 (classes of assets for the purposes of roll-over relief), after Class 7 there shall be inserted—
“CLASS 8U.K. Assets within heads A and B below.
Head AU.K. Rights of a member of Lloyd’s under a syndicate within the meaning of Chapter III of Part II of the M2Finance Act 1993.
Head BU.K. An asset which a member of Lloyd’s is treated as having acquired by virtue of section 82 of the Finance Act 1999.”
(2)This section applies to—
(a)assets (or interests in them) disposed of on or after 6th April 1999;
(b)assets (or interests in them) acquired on or after that date.
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