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Legislation

Finance Act 1988

Crossheading Re-basing to 1982

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Section 96 Assets held on 31st March 1982.
Section 97 Deferred charges on gains before 31st March 1982.

chapter IV Capital Gains
Crossheading Re-basing to 1982

Crossheading Re-basing to 1982

From legislation.gov.uk

Contents

Section 96 Assets held on 31st March 1982.
Section 97 Deferred charges on gains before 31st March 1982.