Finance Act 1991 (c. 31)

Part II U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER II U.K. CAPITAL GAINS

Commencement Information

I1 Chapter II partly in force at 1.12.1988 due to retrospective effect of ss. 95 & 96

Private residence U.K.

F1 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1 Ss. 83-102 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)