Finance Act 1996 (c. 8)

Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter VI U.K. Miscellaneous provisions

Special cases U.K.

179 Roll-over relief in respect of ships. U.K.

Schedule 35 to this Act (which amends sections 33A to 33F of the M1 Capital Allowances Act 1990) shall have effect.

Marginal Citations

M1 1990 c. 1.