S. 97 excluded (E.W.S.) (16.1.1992) by S.I. 1992/58, art. 9, Sch. 2 para.13

http://www.legislation.gov.uk/ukpga/1988/39/section/97/1991-02-01Finance 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 Database2024-05-231991-02-01Part III Income Tax, Corporation Tax and Capital Gains Taxchapter IV Capital Gains Re-basing to 1982
97 Deferred charges on gains before 31st March 1982.

Schedule 9 to this Act (which provides for the reduction of a deferred charge to tax where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982) shall have effect.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1988/39"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1988/39"/>
<FRBRdate date="1988-07-29" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="39"/>
<FRBRname value="1988 c. 39"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1988/39/1991-02-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1988/39/1991-02-01"/>
<FRBRdate date="1991-02-01" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1988/39/1991-02-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1988/39/1991-02-01/data.akn"/>
<FRBRdate date="2024-12-13Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="1988-07-29" eId="date-enacted" source="#"/>
<eventRef date="1991-02-01" eId="date-1991-02-01" source="#"/>
<eventRef date="1991-07-25" eId="date-1991-07-25" source="#"/>
<eventRef date="1992-03-06" eId="date-1992-03-06" source="#"/>
<eventRef date="2003-02-24" eId="date-2003-02-24" source="#"/>
<eventRef date="2008-04-06" eId="date-2008-04-06" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-97" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-1991-02-01-to-1991-07-25" type="jurisdiction"/>
<restriction href="#part-III" refersTo="#period-to-2003-02-24" type="jurisdiction"/>
<restriction href="#part-III-chapter-IV" refersTo="#period-to-2008-04-06" type="jurisdiction"/>
<restriction href="#section-97" refersTo="#period-to-1992-03-06" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#section-97" refersTo="#c13528471"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-to-1992-03-06">
<timeInterval end="#date-1992-03-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-to-2003-02-24">
<timeInterval end="#date-2003-02-24" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-to-2008-04-06">
<timeInterval end="#date-2008-04-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1991-02-01-to-1991-07-25">
<timeInterval start="#date-1991-02-01" end="#date-1991-07-25" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c13528471" marker="C1">
<p>
<ref eId="c01891" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/97">S. 97</ref>
excluded (E.W.S.) (16.1.1992) by
<ref eId="c01892" href="http://www.legislation.gov.uk/id/uksi/1992/58">S.I. 1992/58</ref>
,
<ref eId="c01893" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/58/article/9">art. 9</ref>
,
<ref eId="c01894" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/58/schedule/2/paragraph/13">Sch. 2 para.13</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/section/97/1991-02-01</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dct:valid>1991-02-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="391"/>
<ukm:BodyParagraphs Value="190"/>
<ukm:ScheduleParagraphs Value="201"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="2"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<part eId="part-III">
<num>Part III</num>
<heading> Income Tax, Corporation Tax and Capital Gains Tax</heading>
<chapter eId="part-III-chapter-IV">
<num>chapter IV</num>
<heading> Capital Gains</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-chapter-IV-crossheading-rebasing-to-1982">
<heading> Re-basing to 1982</heading>
<section eId="section-97" uk:target="true">
<num>97</num>
<heading> Deferred charges on gains before 31st March 1982.</heading>
<content>
<p>Schedule 9 to this Act (which provides for the reduction of a deferred charge to tax where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982) shall have effect.</p>
</content>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>