Finance Act 1998

Section 245A of the Taxes Act 1988E+W+S+N.I.

16(1)Section 245A of the Taxes Act 1988 (restriction on application of section 240 in certain circumstances) shall cease to have effect.E+W+S+N.I.

(2)This paragraph has effect in relation to changes in ownership (within the meaning of section 245A of that Act) occurring on or after 6th April 1999.