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Finance Act 1988

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Changes over time for: Paragraph 7

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Version Superseded: 06/03/1992

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Point in time view as at 01/02/1991. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 1988, Paragraph 7. Help about Changes to Legislation

7In relation to disposals to which section 96(2) of this Act applies, section 75(1) of the Capital Gains Tax Act 1979 (close company transferring assets at an undervalue after 6th April 1965) shall have effect with the substitution of the words “31st March 1982” for the words “6th April 1965”.

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