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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.

Miscellaneous
Roll-over relief.

Section 112 | Roll-over relief.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 112 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)