Finance Act 1999, Section 84 is up to date with all changes known to be in force on or before 07 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.
(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—
(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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