SCHEDULES

SCHEDULE 8 U.K. Capital Gains: Assets Held on 31st March 1982

Modifications etc. (not altering text)

C1 Sch. 8 excluded (E.W.S.) (16.1.1992) by S.I. 1992/58, art. 9, Sch. 2 para.13

Close companies U.K.

7 In relation to disposals to which section 96(2) of this Act applies, section 75(1) of the Capital Gains Tax Act 1979 (close company transferring assets at an undervalue after 6th April 1965) shall have effect with the substitution of the words “31st March 1982” for the words “6th April 1965”.