# Finance Act 1998, Paragraph 69


If any estate, interest or rights in or over land is or are transferred from one person to another, the references in paragraphs 66 to 68 to receipts or expenses being taken into account shall be construed as references to their being taken into account in relation to either of those persons.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/69 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.