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Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1988, Part VII.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part VIIU.K. Capital Gains: General
Chapter | Short title | Extent of repeal |
---|
1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 280(1)(b), the words “unless the ulti-mate disposal occured before 30th April 1969,”. |
1979 c. 14. | The Capital Gains Tax Act 1979. | Section 3.In section 101(8), the words “(being a time after 30th July 1978)”. |
1985 c. 54. | The Finance Act 1985. | In section 68(4), the words “to which this subsection applies”.In Schedule 20, paragraph 16(4)(a) and (5). |
1987 c. 16. | The Finance Act 1987. | Section 47. |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 29, in the Table in paragraph 32, the entries relating to section 266(4) of the Companies Act 1985 and the entries relating to Article 274(4) of the Companies (North-ern Ireland) Order 1986. |
1U.K.The repeals in the Income and Corporation Taxes Act 1988 have effect for companies’ accounting periods ending after 5th April 1988.
2U.K.The remaining repeals have effect in relation to disposals made on or after 6th April 1988.
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