Finance Act 1998

(32)U.K. Abolition of certain CGT reliefs

ChapterShort titleExtent of repeal
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In Part V, Chapter IA.
Sections 254 and 255.

1. The repeal of Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992 has effect in relation to acquisitions made on or after 6th April 1998.

2. The other repeals have effect in relation to loans made on or after 17th March 1998.