Finance Act 1991

79 Abolition of CRT: consequential amendment.U.K.

(1)In Schedule 12 to the Finance Act 1988 (building societies: change of status) in paragraph 6(1)(b) for “section 476” there shall be substituted “section 477A ”.

(2)This section shall apply where qualifying benefits are conferred on or after 6th April 1991.