Version Superseded: 31/12/2006
Point in time view as at 21/08/1998.
Taxation of Chargeable Gains Act 1992, Paragraph 6 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F16(1)In section 159(4)(b), the words “ section 11(2)(b), (c) or (d) of the Taxes Act ” shall be treated as substituted for the words “section 10(3)”.U.K.
(2)This paragraph shall apply in relation to disposals or acquisitions made in accounting periods beginning after 31st December 1992.]
Textual Amendments
F1Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11
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