Finance Act 1988 (c. 39)

SCHEDULES

SCHEDULE 9 U.K. Deferred Charges on Gains Before 31st March 1982

Modifications etc. (not altering text)

C1 Sch. 9 excluded (E.W.S) (16.1.1992) by S.I. 1992/58, art. 9, Sch. 2 para.13

Assets derived from other assets U.K.

7 The references in paragraphs 2(1)(c) and 3(1)(b) above to the disposal of an asset acquired by a person before 31st March 1982 include references to the disposal of an asset which was not acquired by the person before that date if its value is derived from another asset which was so acquired and of which account is to be taken in relation to the disposal under section 36 of the M1 Capital Gains Tax Act 1979.

Marginal Citations

M1 1979 c. 14.