http://www.legislation.gov.uk/ukpga/1988/39/schedule/8/paragraph/2/2008-07-21Finance Act 1988An 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.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 SCHEDULES SCHEDULE 8 Previous no gain/no loss disposals2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 8 para. 2 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)Sch. 8 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27) subject to the amendments to Sch. 8 para. 1 (16.7.1992 and 19. 2.1993 as to the amendment to Sch. 8 para. 1(3)(a)) by Finance (No. 2) Act 1992 (c. 48), ss. 49(7)(10), 56, 77, Sch. 9 para. 20(2)(b); S.I. 1993/236, art.2, Sch. 17 paras. 5(8), 7
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<Title> SCHEDULES</Title>
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SCHEDULE 8
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<Title> Previous no gain/no loss disposals</Title>
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2
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<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Para>
<Text>
<CitationSubRef id="c01054" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/8/paragraph/2" SectionRef="schedule-8-paragraph-2">Sch. 8 para. 2</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c01055" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c01056" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c01055" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c01057" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01055" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01058" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c01055" SectionRef="schedule-12">Sch. 12</CitationSubRef>
(with
<CitationSubRef id="c01059" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1" CitationRef="c01055" SectionRef="section-101-1">ss. 101(1)</CitationSubRef>
,
<CitationSubRef id="c01060" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c01055" SectionRef="section-201-3">201(3)</CitationSubRef>
,
<CitationSubRef id="c01061" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01055" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01062" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c01055" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
<CitationSubRef id="c01063" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c01055" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c01064" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c01055" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c13530411" Type="F">
<Para>
<Text>
<CitationSubRef id="c01197" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/8" SectionRef="schedule-8">Sch. 8</CitationSubRef>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c01198" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c01199" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c01198" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c01200" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01198" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01201" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c01198" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c01202" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1" CitationRef="c01198" SectionRef="section-101-1">ss. 101(1)</CitationSubRef>
,
<CitationSubRef id="c01203" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c01198" SectionRef="section-201-3">201(3)</CitationSubRef>
,
<CitationSubRef id="c01204" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c01198" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c01205" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c01198" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
<CitationSubRef id="c01206" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c01198" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c01207" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c01198" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
) subject to the amendments to Sch. 8 para. 1 (16.7.1992 and 19. 2.1993 as to the amendment to Sch. 8 para. 1(3)(a)) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c01208" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c01209" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/49/7/10" CitationRef="c01208" SectionRef="section-49-7-10">ss. 49(7)(10)</CitationSubRef>
,
<CitationSubRef id="c01210" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/56" CitationRef="c01208" SectionRef="section-56">56</CitationSubRef>
,
<CitationSubRef id="c01211" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/77" CitationRef="c01208" SectionRef="section-77">77</CitationSubRef>
,
<CitationSubRef id="c01212" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/9/paragraph/20/2/b" Operative="true" CitationRef="c01208" SectionRef="schedule-9-paragraph-20-2-b">Sch. 9 para. 20(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/236" id="c01213" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="236">S.I. 1993/236</Citation>
,
<CitationSubRef id="c01214" URI="http://www.legislation.gov.uk/id/uksi/1993/236/article/2" CitationRef="c01213" SectionRef="article-2">art.2</CitationSubRef>
,
<CitationSubRef id="c01215" URI="http://www.legislation.gov.uk/id/uksi/1993/236/schedule/17/paragraph/5/8" CitationRef="c01213" SectionRef="schedule-17-paragraph-5-8">Sch. 17 paras. 5(8)</CitationSubRef>
,
<CitationSubRef id="c01216" URI="http://www.legislation.gov.uk/id/uksi/1993/236/schedule/17/paragraph/7" Operative="true" CitationRef="c01213" SectionRef="schedule-17-paragraph-7">7</CitationSubRef>
</Text>
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