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Coal Industry Act 1994

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Status:

Point in time view as at 19/09/1994.

Changes to legislation:

Coal Industry Act 1994, Cross Heading: Chargeable gains: section 30 of the 1992 Act is up to date with all changes known to be in force on or before 17 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: section 30 of the 1992 ActU.K.

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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