<ref eId="c00532" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/106">S. 106</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by <ref eId="c00533" href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
, <ref eId="c00534" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
, <ref eId="c00535" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
, <ref eId="c00536" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
(with <ref eId="c00537" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1">ss. 101(1)</ref>
, <ref eId="c00538" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">201(3)</ref>
, <ref eId="c00539" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
, <ref eId="c00540" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
, <ref eId="c00541" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
, <ref eId="c00542" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)