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Legislation

Finance Act 1996

Crossheading Miscellaneous

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Section 58 Partnership, bankruptcy, transfer of business, etc.
Section 59 Groups of companies.
Section 60 Information, powers, penalties, secondary liability, etc.
Section 61 Taxable disposals: special provisions.
Section 62 Taxable disposals: regulations.
Section 63 Qualifying material: special provisions.
Section 63A Qualifying fines: special provisions

Miscellaneous
Taxable disposals: regulations.

Section 62 | Taxable disposals: regulations.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 62 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 4 (with Sch. 60 para. 13(3))