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Finance Act 1990
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29(1)The amendment made by paragraph 27(2) above shall be deemed always to have had effect.
(2)Paragraph 28 above shall have effect in relation to disposals after the relevant time (and, in relation to such disposals, shall be regarded as always having had effect).
(3)In sub-paragraph (2) above “the relevant time” means the time referred to, as regards the security concerned, in section 64(5D) of the [1984 c. 43.] Finance Act 1984.
(4)Subject to sub-paragraphs (1) to (3) above, this Schedule shall be deemed to have come into force on 9th June 1989.
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