Point in time view as at 31/01/2013.
Finance Act 1999, Part IV is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
PRT returns
This repeal has effect in relation to any chargeable period ending on or after 30th June 1999. | ||
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1987 c. 51. | The Finance (No. 2) Act 1987. | In section 101(2), paragraph (b) and the word “and” immediately preceding it. |
Business assets: Roll-over relief
This repeal has effect in accordance with section 103(2) of this Act. | ||
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 193. |
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