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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.

Re-basing to 1982
Deferred charges on gains before 31st March 1982.

Section 97 | Deferred charges on gains before 31st March 1982.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 97 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)