# Finance Act 1996, Paragraph 60


In section 224(2) of the Gains Act (adjustment of relief given by section 223 for changes occurring during period of ownership) for “may be adjusted in such manner as the Commissioners concerned may consider to be just and reasonable” there shall be substituted “ may be adjusted in a manner which is just and reasonable ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.