There are currently no known outstanding effects for the Finance Act 1989, Cross Heading: Exemptions.
Textual Amendments
F1S. 122 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 201(3), Sch. 11 paras. 22, 26(2), 27)
(1)In the following enactments, namely—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)section 25(7) of that Act (information about assets disposed of),
for “£3,000”, in each place where it occurs, there shall besubstituted “£6,000”.
(2)This section applies to disposals on or after 6th April 1989 andaccordingly, in relation to subsection (1)(b) above, to assets acquired on orafter that date.
Textual Amendments
F2S. 123(1)(a) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), Sch. 11 paras. 22, 26(2), 27)
F3S. 123(1)(b) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(c)
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