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(10) Capital gains tax: gifts and trusts
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In Schedule 10, paragraph 14(42). |
| 1996 c. 8. | The Finance Act 1996. | In Schedule 38, paragraph 10(2)(c) and (f). |
1. The repeal in Schedule 10 to the Taxation of Chargeable Gains Act 1992 has effect in accordance with section 92(5) of this Act.
2. The repeals in Schedule 38 to the Finance Act 1996 have effect in relation to disposals made on or after 9th November 1999.