# Finance Act 1988, Section 89: Consequential amendments.

Extent: E+W+S+N.I.

In relation to acquisitions of shares or interests in shares on or after 26th October 1987—
(a) for the words from “section 138(1)(a)” to “value of the shares” in ... section 186(2)(b) (approved profit sharing schemes) of the Taxes Act 1988, and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
there shall be substituted the words “ section 78 or 79 of the Finance Act 1988 in respect of the shares ”.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/section/89 (the official version)
Page: https://openlegislation.uk/finance-act-1988/section-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.