# Finance Act 2000, Paragraph 25


(1) In section 177 of the Taxation of Chargeable Gains Act 1992 (dividend stripping), in subsection (2) for “171 or 172" substitute “ or 171 ”.
(2) The above amendment, and the main amendments so far as they apply for the purposes of section 177, have effect in relation to disposals on or after 1st April 2000.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-29/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.