Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 139 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.
139U.K.After paragraph 8A insert—
8AASection 87B (remittance basis) applies in relation to chargeable gains treated under paragraph 8 as accruing as it applies in relation to chargeable gains treated under section 87 as accruing.”
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