http://www.legislation.gov.uk/ukpga/1988/39/section/114/1992-03-06Finance 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 Database2024-05-231992-03-06 Part III Income Tax, Corporation Tax and Capital Gains Taxchapter IV Capital Gains Miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114S. 114 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1),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)
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114
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<Para>
<Text>
<CitationSubRef id="c00621" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/114" SectionRef="section-114">S. 114</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repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by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="c00622" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c00623" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c00622" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c00624" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00622" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c00625" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c00622" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c00626" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1" CitationRef="c00622" SectionRef="section-101-1">ss. 101(1)</CitationSubRef>
,
<CitationSubRef id="c00627" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c00622" SectionRef="section-201-3">201(3)</CitationSubRef>
,
<CitationSubRef id="c00628" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00622" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c00629" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c00622" SectionRef="schedule-11-paragraph-22">Sch. 11 paras. 22</CitationSubRef>
,
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,
<CitationSubRef id="c00631" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c00622" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
)
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