http://www.legislation.gov.uk/ukpga/1982/39/section/85
Finance Act 1982
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
1982-10-01
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2024-05-17
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2016-10-01
See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 28 para. 2(2) re computation of offshore income gains