Chwilio Deddfwriaeth

Finance Act 1998

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Husband and wife

16(1)After subsection (3) of section 304 of the Taxes Act 1988 there shall be inserted the following subsection—

(4)Subsections (6) to (6D) of section 299 shall apply for the purposes of this section as they apply for the purposes of that section.

(2)This paragraph has effect in relation to disposals made on or after 6th April 1998.

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