There are currently no known outstanding effects for the Finance Act 1998, Section 141.
(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.
Marginal Citations
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
