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 Database2024-05-231991-02-01 Part III Income Tax, Corporation Tax and Capital Gains Taxchapter IV Capital Gains Re-basing to 1982 Deferred charges on gains before 31st March 1982.97Schedule 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.S. 97 excluded (E.W.S.) (16.1.1992) by S.I. 1992/58, art. 9, Sch. 2 para.13
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<Title> Income Tax, Corporation Tax and Capital Gains Tax</Title>
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97
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<Text>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.</Text>
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<CitationSubRef id="c01891" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/97" SectionRef="section-97">S. 97</CitationSubRef>
excluded (E.W.S.) (16.1.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/58" id="c01892" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="58">S.I. 1992/58</Citation>
,
<CitationSubRef id="c01893" URI="http://www.legislation.gov.uk/id/uksi/1992/58/article/9" CitationRef="c01892" SectionRef="article-9">art. 9</CitationSubRef>
,
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