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Finance Act 1988

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Changes over time for: Section 97

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Version Superseded: 06/03/1992

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Status:

Point in time view as at 01/02/1991. This version of this provision has been superseded.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

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1988, Section 97. Help about Changes to Legislation

97 Deferred charges on gains before 31st March 1982.U.K.

Schedule 9 to this Act (which provides for the reduction of a deferred charge to tax where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982) shall have effect.

Modifications etc. (not altering text)

C1S. 97 excluded (E.W.S.) (16.1.1992) by S.I. 1992/58, art. 9, Sch. 2 para.13

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