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Finance Act 1988

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Changes over time for: Paragraph 5

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Version Superseded: 06/03/1992

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Point in time view as at 01/02/1991. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 1988, Paragraph 5. Help about Changes to Legislation

5Section 96 of this Act shall have effect with the necessary modifications in relation to a disposal of an asset which on 31st March 1982 was not itself held by the person making the disposal, if its value is derived from another asset of which account is to be taken in relation to the disposal under section 36 of the Capital Gains Tax Act 1979.

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