Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Taxation of Chargeable Gains
Taper relief and indexation allowance
121 Taper relief for CGT.
F11
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F22
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3
Schedule 21 to this Act (which makes incidental and consequential provision in connection with the introduction of taper relief) shall have effect.
4
This section and those two Schedules have effect for the year 1998-99 and subsequent years of assessment.