Section 84 | Lloyd’s: roll-over relief.

(1)In section 155 of the Taxation of Chargeable Gains Act 1992 (classes of assets for the purposes of roll-over relief), after Class 7 there shall be inserted—

(2)This section applies to—

(a)assets (or interests in them) disposed of on or after 6th April 1999;

(b)assets (or interests in them) acquired on or after that date.