Finance Act 1988 (c. 39)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

chapter IV U.K. Capital Gains

Company migration U.K.

F1 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1 S. 107 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1),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)