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Changes over time for: Cross Heading: Chargeable gains: assets held before 6th April 1965
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 19/09/1994.
Changes to legislation:
Coal Industry Act 1994, Cross Heading: Chargeable gains: assets held before 6th April 1965 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.
Changes to Legislation
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Chargeable gains: assets held before 6th April 1965U.K.
10U.K.Schedule 2 to the 1992 Act (assets held on 6th April 1965) shall have effect in relation to any assets which vest in the transferee by virtue of a relevant transfer as if—
(a)the predecessor and the transferee were the same person; and
(b)those assets, so far as they were in fact acquired or provided by the predecessor, were acquired or provided by the transferee.
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