http://www.legislation.gov.uk/ukpga/1987/16/section/40Finance Act 1987An 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.1987-05-15texttext/xmlenStatute Law Database2024-06-03Expert Participation2024-02-22 Part II Income Tax, Corporation Tax and Capital Gains TaxChapter I General. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40S. 40 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with Sch. 11 paras. 22, 26(2), 27)
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<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
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40
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<CitationSubRef id="c00108" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/40" SectionRef="section-40">S. 40</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00109" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c00110" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c00109" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c00111" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00109" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c00112" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c00109" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
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,
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,
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)
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