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Coal Industry Act 1994

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Point in time view as at 19/09/1994.

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Coal Industry Act 1994, Paragraph 4 is up to date with all changes known to be in force on or before 09 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

4U.K.Section 30 of the 1992 Act (tax-free benefits) shall not apply in any case where—

(a)a reduction in the value of any asset, or

(b)the conferring of any tax-free benefit,

results from any provision made by or under so much of any restructuring scheme as relates to a relevant transfer.

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