Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

SCHEDULE 11 U.K. Transitional provisions and savings

Part II U.K. Other transitory provisions

Disposal before acquisition U.K.

21 U.K. The substitution of this Act for the corresponding enactments repealed by this Act shall not alter the effect of any provision enacted before this Act (whether or not there is a corresponding provision in this Act) so far as it relates to an asset which—

(a) was disposed of before being acquired, and

(b) was disposed of before the commencement of this Act.