# Finance Act 1987, Paragraph 2


The repeal of section 150(5) of the Capital Gains Tax Act 1979 does not affect the determination of the market value of any assets at a time before 13th December 1979.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/16/part/XI/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-16/part-XI/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.