S. 115 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1),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)

http://www.legislation.gov.uk/ukpga/1988/39/section/115/2008-04-06Finance 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 Database2024-05-23Expert Participation2008-04-06Part III Income Tax, Corporation Tax and Capital Gains Taxchapter IV Capital Gains Miscellaneous

115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .