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Paragraph 116

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For the purposes of sections 87 and 87A of TCGA 1992, no account is to be taken of—

(a)

any capital payment received before 10 March 1981, or

(b)

any capital payment received on or after that date but before 6 April 1984, so far as it represents a chargeable gain which accrued to the trustees before 6 April 1981.