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Coal Industry Act 1994

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Changes over time for: Cross Heading: Chargeable gains: assets held before 6th April 1965

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Point in time view as at 19/09/1994.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. Help about Changes to Legislation

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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