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Finance Act 1998

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Changes over time for: Section 141

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There are currently no known outstanding effects for the Finance Act 1998, Section 141. Help about Changes to Legislation

141 Abolition of certain other CGT reliefs.U.K.

(1)The following provisions of the M1Taxation of Chargeable Gains Act 1992 shall cease to have effect, namely—

(a)Chapter IA of Part V (roll-over relief on re-investment); and

(b)sections 254 and 255 (relief for debts on qualifying corporate bonds).

(2)In subsection (1) above—

(a)paragraph (a) has effect in relation to acquisitions made on or after 6th April 1998; and

(b)paragraph (b) has effect in relation to loans made on or after 17th March 1998.

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