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Contents

Legislation

Finance Act 1988

Crossheading Miscellaneous

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Section 108 Annual exempt amount for 1988-89.
Section 109 Gains arising from certain settled property.
Section 110 Retirement relief.
Section 111 Dependent relative’s residence.
Section 112 Roll-over relief.
Section 113 Indexation: building societies etc.
Section 114 Indexation: groups and associated companies.
Section 115 Transfers within a group.
Section 116 Personal equity plans.
Section 117 Definition of “investment trust”.
Section 118 Amendments of Finance Act 1985 s.68.

chapter IV Capital Gains
Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

Section 108 Annual exempt amount for 1988-89.
Section 109 Gains arising from certain settled property.
Section 110 Retirement relief.
Section 111 Dependent relative’s residence.
Section 112 Roll-over relief.
Section 113 Indexation: building societies etc.
Section 114 Indexation: groups and associated companies.
Section 115 Transfers within a group.
Section 116 Personal equity plans.
Section 117 Definition of “investment trust”.
Section 118 Amendments of Finance Act 1985 s.68.