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Legislation

Finance Act 1988

Crossheading Unification of rates of tax on income and capital gains

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Section 98 Rates of capital gains tax.
Section 99 Husband and wife.
Section 100 Accumulation and discretionary settlements.
Section 101 Underwriters.
Section 102 Other special cases.
Section 103 Commencement of sections 98 to 102.

Unification of rates of tax on income and capital gains
Husband and wife.

Section 99 | Husband and wife.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 99 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1),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)