# Finance Act 1986, Paragraph 1


The repeals of sections 148 and 149 of the Capital Gains Tax Act 1984 and in sections 167 and 236 of, and Schedule 2 to, that Act have effect where the donee’s transfer was made on or after 18th March 1986.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/part/X/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-23/part-X/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.